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Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Taxes |
Schedule of income taxes |
Schedule of income taxes |  |  |  |  |  |
| Current assets | Current liabilities | Non-current liabilities
| 12.31.2024 | 12.31.2023 | 12.31.2024 | 12.31.2023 | 12.31.2024 | 12.31.2023
Taxes in Brazil |  |  |  |  |  |
Income taxes (1) | 405 | 199 | 698 | 989 | 330 | −
Income taxes - Tax settlement programs | − | − | 49 | 58 | 200 | 299
| 405 | 199 | 747 | 1,047 | 530 | 299
Taxes abroad | 6 | 19 | 653 | 253 | − | −
Total | 411 | 218 | 1,400 | 1,300 | 530 | 299
(1) It includes uncertain tax treatments (see note 17.1). |  |  |  |  |  |
Schedule of statutory income tax rate and effective income tax rate |
Schedule of statutory income tax rate and effective income tax rate |  |  |
| 2024 | 2023 | 2022
Net income before income taxes | 11,142 | 35,396 | 53,525
Nominal income taxes computed based on Brazilian statutory corporate tax rates (34%) | (3,787) | (12,036) | (18,197)
Adjustments to arrive at the effective tax rate: |  |  |
Tax benefits from the deduction of interest on capital distributions | 1,319 | 1,329 | 1,234
Different jurisdictional tax rates for companies abroad | 969 | 579 | 822
Brazilian income taxes on income of companies incorporated outside Brazil (1) | (502) | (530) | (763)
Tax incentives | 101 | 303 | 187
Effects of the global minimum tax | (91) | - | -
Internal transfer prices adjustments for operations between related parties abroad (2) | (92) | - | -
Tax loss carryforwards (unrecognized tax losses) (3) | 93 | 23 | 221
Enrollment in the tax settlement program (4) | (145) | - | -
Post-employment benefits (5) | (1,280) | (348) | (394)
Results of equity-accounted investments in Brazil and abroad | (233) | (88) | 87
Non-incidence of income taxes on indexation (SELIC interest rate) of undue paid taxes | 113 | 54 | 33
Others | (2) | 313 | -
Income taxes | (3,537) | (10,401) | (16,770)
Deferred income taxes | 4,046 | (876) | (906)
Current income taxes | (7,583) | (9,525) | (15,864)
Effective tax rate of income taxes | 31.7% | 29.4% | (31.3)%
(1) It relates to Brazilian income taxes on earnings of offshore investees, as established by Law No. 12,973/2014.
(2) Law 14,596/23 effective as of January 1, 2024. |  |  |
(3) In 2024, Petrobras recognized a tax loss and a negative basis of the CSLL of a subsidiary in the amount of US$ 53, within the scope of the incentivized self-regulation program for taxes administered by the Federal Revenue of Brazil (Law No. 14.740/23 and RFB Normative Instruction No. 2.168/23), to settle a debt amounting to US$ 112, with a US$ 59 down payment.
(4) It arises from non-deductible expenses with fines related to the enrollment to the tax settlement program. For more information, see note 17.3.
(5) It includes uncertain tax treatments (see note 17.1.1).
Schedule of changes in the deferred income taxes |
Schedule of changes in the deferred income taxes |  |
| 2024 | 2023
Opening balance | (9,945) | (5,918)
Recognized in the statement of income for the period | 4,046 | (876)
Recognized in shareholders’ equity | 3,920 | (2,559)
Translation adjustment | 1,439 | (602)
Use of tax loss carryforwards | (6) | -
Others | (2) | 10
Closing balance | (548) | (9,945)
Schedule of composition of deferred tax assets and liabilities |
Schedule of composition of deferred tax assets and liabilities |  |  |
Nature | Realization basis | 12.31.2024 | 12.31.2023
PP&E - Exploration and decommissioning costs | Depreciation, amortization and write-offs of assets | (6,286) | (6,296)
PP&E - Impairment | Amortization, impairment reversals and write-offs of assets | 3,462 | 4,203
PP&E - Right-of-use assets | Depreciation, amortization and write-offs of assets | (8,518) | (9,369)
PP&E - depreciation methods and capitalized borrowing costs | Depreciation, amortization and write-offs of assets | (16,043) | (18,784)
Loans, trade and other receivables / payables and financing | Payments, receipts and considerations | 2,636 | (2,479)
Leasings | Appropriation of the considerations | 10,829 | 9,240
Provision for decommissioning costs | Payments and use of provisions | 9,118 | 8,010
Provision for legal proceedings | Payments and use of provisions | 818 | 954
Tax loss carryforwards | Taxable income compensation | 976 | 1,140
Inventories | Sales, write-downs and losses | 424 | 411
Employee Benefits | Payments and use of provisions | 1,191 | 2,036
Others |  | 845 | 989
Total |  | (548) | (9,945)
Deferred tax assets |  | 922 | 965
Deferred tax liabilities |  | (1,470) | (10,910)
Schedule of recovery reversal of net deferred tax assets and liabilities |
Schedule of recovery reversal of net deferred tax assets and liabilities |  |
| Assets | Liabilities
2025 | 125 | (635)
2026 | 53 | (1,070)
2027 | 56 | (809)
2028 | 76 | 685
2029 | 64 | 705
2030 and thereafter | 548 | 2,594
Recognized deferred tax assets | 922 | 1,470
Schedule of tax loss carryforwards |
Schedule of tax loss carryforwards |  |
|  | Assets
| 12.31.2024 | 12.31.2023
Brazil | 4 | 368
Abroad | 635 | 780
Unrecognized deferred tax assets | 639 | 1,148
Schedule of unrecognized deferred tax assets |
Schedule of unrecognized deferred tax assets |  |  |  |  |  |
| 2026-2029 | 2030-2032 | 2033-2035 | 2036-2038 | Undefined expiration | Total
Unrecognized deferred tax assets | 14 | 147 | 292 | 130 | 52 | 635
Schedule of other taxes |
Schedule of other taxes |  |  |  |  |  |  |  |
| Current assets | Non-current assets | Current liabilities | Non-current liabilities (1)
| 12.31.2024 | 12.31.2023 | 12.31.2024 | 12.31.2023 | 12.31.2024 | 12.31.2023 | 12.31.2024 | 12.31.2023
Taxes in Brazil |  |  |  |  |  |  |  |
Current / Non-current ICMS (VAT) | 461 | 592 | 599 | 607 | 916 | 1,032 | − | −
Current / Non-current PIS and COFINS (2) | 1,043 | 304 | 2,044 | 2,876 | 373 | 265 | 134 | 141
Claim to recover PIS and COFINS | − | − | 590 | 733 | − | − | − | −
Production taxes | − | − | − | − | 1,509 | 2,094 | 87 | 145
Withholding income taxes | − | − | − | − | 294 | 272 | − | −
Others | 45 | 58 | 344 | 290 | 169 | 443 | 80 | 90
Total in Brazil | 1,549 | 954 | 3,577 | 4,506 | 3,261 | 4,106 | 301 | 376
Taxes abroad | 6 | 6 | 24 | 10 | 23 | 60 | − | −
Total | 1,555 | 960 | 3,601 | 4,516 | 3,284 | 4,166 | 301 | 376
(1) Other non-current taxes are classified within other non-current liabilities in the statement of financial position.
(2) At December 31, 2024, current assets comprises deferred PIS and COFINS amounts reclassified from non-current assets, as well as tax credits arising from the enrollment to the tax settlement program (see note 17.3).
Schedule of settlement of tax liability |
Schedule of settlement of tax liability |
| 12.31.2024
Enrollment to the program | 3,571
Use of judicial deposits | (1,197)
Use of tax credits | (233)
Indexation to the Selic interest rate | 47
Down payment and monthly installments | (2,154)
Translation adjustment | (34)
Balance at December 31, 2024 | −
Schedule of effects tax transaction in the statement of income |
Schedule of effects tax transaction in the statement of income |
| Jan-Dec/2024
Principal and fines | 1,640
Indexation to the SELIC interest rate as of the enrollment | 2,043
Total debt enrolled in the tax settlement program (1) | 3,683
PIS and COFINS tax credits after enrolling the program (2) | (538)
Use of tax loss carryforwards | (240)
Indexation to the Selic interest rate of Judicial deposits, taxes over tax credits and others | 289
Income taxes (3) | (932)
Effect in the statement of income | 2,262
Reimbursements approved by partners in joint ventures until December 31, 2024 | (476)
Income taxes (3) | 143
Total effect on the statement of income | 1,929
Other taxes | 669
Net finance income (expense) | 2,050
Income taxes | (789)
Total effect on the statement of income | 1,930
(1) Amounts differ from the previous table due to different exchange rates on translation of liabilities (closing exchange rate) and income and expenses (average exchange rate).
(2) It arises from the debts included in the tax transaction, after discount applied, as provided for in the transaction notice, recognized in the statement of financial position, within other recoverable taxes, and used in the calculation of these taxes for January and February 2025.
(3) Tax effects resulting from the tax transaction.

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