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Income taxes | 3 Months Ended
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Mar. 31, 2025
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract] |
Disclosure of income tax [text block] | 12 INCOME AND SOCIAL CONTRIBUTION TAXES The Company calculates income tax and social contribution taxes, current and deferred, based on the following rates: (i) 15% plus an additional 10% on taxable income in excess of R$240 for IRPJ; and (ii) 9% for CSLL, on the net income. Balances are recognized in the Company's income on an accrual basis. Subsidiaries domiciled in Brazil have their taxes calculated and provisioned in accordance with the current legislation and their specific tax regime, including, in some cases, the presumed profit method. Subsidiaries domiciled abroad are subject to taxation in their respective jurisdictions, according to local regulations. Deferred income and social contribution taxes are recognized at the net amounts in non-current assets or liabilities. In Brazil, Law nº. 12,973/14 revoked article 74 of Provisional Measure nº. 2,158/01 and determines that the parcel of the adjustment of the value of the investment in subsidiaries, direct and indirect, domiciled abroad, equivalent to the profit earned by them before income tax, except for exchange rate variation, must be added in the determination of taxable income and the social contribution calculation basis of the controlling entity domiciled in Brazil, at each year ended. The Company management believes in the validity of the provisions of international treaties entered by Brazil to avoid double taxation. In order to ensure its right to non-double taxation, the Company filed a lawsuit in April 2019, which aims to exempt the double taxation in Brazil, of profits earned by its subsidiary located in Austria, according to Law No. 12,973/14. Due to the preliminary injunction granted in favor of the Company in the aforementioned lawsuit, the Company decided not to add the profit from Suzano International Trading GmbH, located in Austria, when determining its taxable income and social contribution basis of the net profit of the Company for the three-month period ended March 31, 2025. There is no provision for tax related to the non-double taxation profits of such subsidiary in 2025. Disclosures about uncertain tax positions for income tax and social contribution (IFRIC 23) are presented in Note 20.2. 12.1 Deferred taxes 12.1.1 Deferred income and social contribution taxes
|  | 03/31/2025 |  | 12/31/2024
Tax loss carried forward |  | 796,552 |  |  | 796,831 |
Negative tax basis of social contribution carried forward |  | 304,015 |  |  | 307,143 |
Assets - temporary differences |  |  |  |
Provision for judicial liabilities |  | 308,825 |  |  | 324,873 |
Operating provisions |  | 330,443 |  |  | 515,779 |
Provisions for other losses |  | 563,416 |  |  | 547,242 |
Employee benefit plans |  | 248,211 |  |  | 245,331 |
Exchange rate variations |  | 5,381,844 |  |  | 7,385,034 |
Derivatives losses (“MtM”)(1) |  | 1,017,165 |  |  | 2,230,835 |
Amortization of fair value adjustments arising from business combinations |  | 624,513 |  |  | 625,745 |
Unrealized profit on inventories |  | 423,772 |  |  | 539,157 |
Leases (1) |  | 542,608 |  |  | 606,944 |
|  | 10,541,364 |  |  | 14,124,914 |
Liabilities - temporary differences |  |  |  |
Goodwill - tax benefit on unamortized goodwill |  | 1,661,945 |  |  | 1,589,887 |
Property, plant and equipment - deemed cost |  | 1,050,988 |  |  | 1,066,883 |
Depreciation for tax-incentive reason (2) |  | 717,303 |  |  | 733,640 |
Capitalized loan costs |  | 938,284 |  |  | 947,482 |
Fair value of biological assets |  | 1,237,672 |  |  | 1,317,095 |
Deferred taxes, net of fair value adjustments |  | 335,034 |  |  | 342,141 |
Tax credits - gains from tax lawsuit (exclusion of ICMS from the PIS and COFINS basis) |  | 129,893 |  |  | 137,928 |
Provision of deferred taxes on results of subsidiaries abroad |  | 33,476 |  |  |  |
Other temporary differences |  | 4,823 |  |  | 18,439 |
|  | 6,109,418 |  |  | 6,153,495 |
Non-current assets |  | 4,431,946 |  |  | 7,984,015 |
Non-current liabilities |  |  |  |  | 12,596 |
(1)The Company presents a net balance of derivatives and leases, as gains and losses from deferred taxes are offset simultaneously. For the derivatives line, the passive temporary difference was R$1,396,134 and asset temporary difference of R$2,413,299 (passive temporary difference was R$1,321,614 and asset temporary difference of R$3,552,449 as of December 31, 2024). For the lease line, the passive temporary difference was R$1,741,146 and asset temporary difference was R$2,283,754 (passive temporary difference was R$1,763,847 and asset temporary difference was R$2,370,791 as of December 31, 2024). (2)Tax depreciation is taken as a benefit only in the income tax calculation bases. 12.1.2 Breakdown of accumulated tax losses and social contribution tax losses carried forward
|  | 03/31/2025 |  | 12/31/2024
Tax loss carried forward |  | 3,186,208 |  |  | 3,187,324 |
Negative tax basis of social contribution carried forward |  | 3,377,944 |  |  | 3,412,700 |
12.1.3 Roll-forward of deferred tax assets
|  | 03/31/2025 |  | 12/31/2024
Opening balance |  | 7,971,419 |  |  | 533,836 |
Tax loss carried forward |  | (279) |  |  | (413,137) |
Negative tax basis of social contribution carried forward |  | (3,128) |  |  | (149,887) |
Provision for judicial liabilities |  | (16,048) |  |  | 715 |
Operating provisions and other losses |  | (166,282) |  |  | 93,545 |
Exchange rate variation |  | (2,003,190) |  |  | 5,000,881 |
Derivative (gains) losses (“MtM”) |  | (1,213,670) |  |  | 2,908,925 |
Amortization of fair value adjustments arising from business combinations |  | 5,875 |  |  | 193 |
Unrealized profit on inventories |  | (115,385) |  |  | 387,579 |
Leases |  | (64,336) |  |  | 250,834 |
Goodwill - tax benefit on unamortized goodwill |  | (72,058) |  |  | (288,233) |
Property, plant and equipment - deemed cost |  | 15,895 |  |  | 70,600 |
Depreciation accelerated for tax-incentive reason |  | 16,337 |  |  | 66,217 |
Capitalized loan costs |  | 9,198 |  |  | (307,419) |
Fair value of biological assets |  | 79,423 |  |  | (201,663) |
Deferred taxes on the results of subsidiaries abroad |  | (33,476) |  |  |  |
Credits on exclusion of ICMS from the PIS/COFINS tax base |  | 8,035 |  |  | 12,763 |
Other temporary differences |  | 13,616 |  |  | 5,670 |
Closing balance |  | 4,431,946 |  |  | 7,971,419 |
12.2 Reconciliation of the effects of income tax and social contribution on profit or loss
|  | 03/31/2025 |  | 03/31/2024 |  |
Net income (loss) before taxes |  | 9,955,248 |  | (487,822) |  |
Income tax and social contribution benefit (expense) at statutory nominal rate of 34% |  | (3,384,784) |  | 165,859 |  |
Tax effect on permanent differences |  |  |  |  |  |
Impact of the taxation difference on profit of associates in Brazil and abroad (1) |  | (283,517) |  | 510,772 |  |
Equity method |  | (5,806) |  | (3,368) |  |
Credit related to Reintegra Program |  | 2,912 |  | 2,038 |  |
Director bonuses |  | (11,912) |  | (3,842) |  |
Tax incentives (Note 12.3) |  | 67,802 |  | 11,315 |  |
Donations/Fines – Other |  | 8,235 |  | 25,080 |  |
|  | (3,607,070) |  | 707,854 |  |
Income tax |  |  |  |  |  |
Current |  | (57,542) |  | (90,923) |  |
Deferred |  | (2,592,733) |  | 605,999 |  |
|  | (2,650,275) |  | 515,076 |  |
Social Contribution |  |  |  |  |  |
Current |  | (9,558) |  | (23,431) |  |
Deferred |  | (947,237) |  | 216,209 |  |
|  | (956,795) |  | 192,778 |  |
Income and social contribution benefits (expenses) on the period |  | (3,607,070) |  | 707,854 |  |
(1)The difference in the taxation of subsidiaries is substantially due to the differences between the nominal tax rates in Brazil and those of subsidiaries located abroad. 12.3 Tax incentives The Company benefits from a tax incentive for partial reduction of the income tax obtained from operations carried out in areas under the jurisdiction of the Northeast Development Superintendence (“SUDENE”) and the Superintendence of Amazon Development (“SUDAM”). The IRPJ reduction incentive is calculated based on the activity profits (exploitation profits) and considers the allocation of the operating profit based on the incentive production levels for each product.
Area/Regions |  | Company |  | Maturity
Northeast Development Superintendence (“SUDENE”) |  |  |  |
Aracruz (ES) |  | Portocel |  | 2030
Aracruz (ES) |  | Suzano |  | 2031
Imperatriz (MA) |  | Suzano |  | 2032
Mucuri (BA) |  | Suzano |  | 2032
São Luís (MA) |  | Itacel |  | 2033
Eunápolis (BA) |  | Veracel |  | 2033
Superintendence of Amazon Development (“SUDAM”) |  |  |  |
Belém (PA) |  | Suzano |  | 2025
12.4 OECD PILLAR TWO MODEL RULES In December 2021, the Organisation for Economic Co-operation and Development (“OECD”) announced the guidelines for the Pillar Two model, aiming for a reform in international corporate taxation to ensure that multinational economic groups, covered by such regulations, contribute an effective minimum tax at a rate of 15% on profits. Each country's effective profit tax rate, as calculated by this model, is called the GloBE (Global Anti-Base Erosion Rules) effective tax rate. These rules await approval in the local legislation of each country. In the context of Suzano, compliance with OECD guidelines on international taxation is a strategic priority. Many countries have already released legislation or plans on the adoption of Pillar Two rules and the calculation of GloBE revenue, considering the global minimum rate of 15% for multinationals with consolidated revenue above EUR750 million. Since 2024, the Company has been subject to these new rules in certain European jurisdictions where it operates, with Austria standing out as a relevant operation. And as of 2025, the Company is subject to the Additional Social Contribution on Net Income (CSLL), which is the Brazilian legislation's response to the GloBE rules and affects business groups with an IRPJ and CSLL tax burden of less than 15% in Brazil. Based on the calculations performed under the GloBE Simplifying Transition Rules (RSGT), no impact on the financial statements is anticipated in relation to this matter. The Company reaffirms its commitment to tax compliance and will continue to carry out the necessary actions to ensure the proper implementation of the new rule in the jurisdictions where it operates, in line with global best practices and current legislation.

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