Material Fact: Braskem S.A. Announces Special Sustainability Program for the Chemical Industry (PRESIQ)

Braskem S.A. has announced the publication of Law No. 15,294/25, which establishes the Special Sustainability Program for the Chemical Industry (PRESIQ). This program, effective from January 1, 2027, to December 31, 2031, aims to incentivize the Brazilian chemical industry through an incentive regime. The regime includes an industrial modality focused on the acquisition of specific chemical products and an investment modality for the expansion or modernization of installed capacity. Additionally, the current rate of 0.73% for the Special Regime for the Chemical Industry (REIQ) has been maintained for the year 2026. Braskem commits to keeping the market informed of any material developments regarding this matter.