Form 8-K

8-K — MERCADOLIBRE INC

Accession: 0001999371-26-007656

Filed: 2026-04-03

Period: 2026-03-31

CIK: 0001099590

SIC: 7389 (SERVICES-BUSINESS SERVICES, NEC)

Item: Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers: Compensatory Arrangements of Certain Officers

Item: Financial Statements and Exhibits

Documents

8-K — meli_8k-033126.htm (Primary)

EX-10.1 — MERCADOLIBRE, INC. 2026 LONG TERM RETENTION PROGRAM (ex10-1.htm)

XML — IDEA: XBRL DOCUMENT (R1.htm)

8-K — CURRENT REPORT

8-K (Primary)

Filename: meli_8k-033126.htm · Sequence: 1

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2026-03-31

0001099590

MELI:Sec3.125NotesDue2031Member

2026-03-31

0001099590

MELI:Sec4.900NotesDue2033Member

2026-03-31

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UNITED STATES

SECURITIES AND

EXCHANGE COMMISSION

Washington, D.C.

20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d)

of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported):

April 3, 2026 (March 31, 2026)

MercadoLibre,

Inc.

(Exact Name of Registrant as Specified in its Charter)

Delaware

001-33647

98-0212790

(State or Other Jurisdiction of Incorporation)

(Commission File Number)

(I.R.S. Employer Identification Number)

WTC Free Zone

Dr. Luis Bonavita 1294, Of. 1733, Tower II

Montevideo, Uruguay, 11300

(Address of Principal Executive Offices) (Zip Code)

+598-2-927-2770

(Registrant’s telephone number, including area code)

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended

to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2.

below):

☐

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240-14a-12)

☐

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of Class

Trading Symbol(s)

Name of each exchange on which registered

Common

Stock, $0.001 par value per share

MELI

Nasdaq

Global Select Market

3.125%

Notes due 2031

MELI31

The

Nasdaq Stock Market LLC

4.900%

Notes due 2033

MELI33

The

Nasdaq Stock Market LLC

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging Growth Company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 5.02 Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of

Certain Officers.

Establishment of Performance Goals under the 2026 Bonus Program

On March 31, 2026, the Board of Directors (the “Board”) of

MercadoLibre, Inc. (the “Company”) established the performance goals for the Company’s bonus program for the 2026 fiscal

year (the “2026 Bonus Program”). Under the 2026 Bonus Program, the bonus payout for each of Ariel Szarfsztejn (Chief Executive

Officer), Marcos Galperin (Executive Chairman), Osvaldo Giménez (Fintech President), Daniel Rabinovich (Technology & Operations

President), and Martin de los Santos (EVP and Chief Financial Officer) (referred to below as “NEOs”) is based on achievement

of Net revenues and financial income (in constant dollars), Income from operations (in constant dollars), Total payment volume - adjusted

(the total sum of all transactions paid for using Mercado Pago, including marketplace and non-marketplace transactions, excluding peer-to-peer

transactions) (in constant dollars) and the Company’s Competitive Net Promoter Score. The Board has determined a target bonus for

each NEO and applies an adjustment of up to + 50% or -50% to each bonus based upon the individual performance of each NEO.

The Board set each NEO’s target bonus under the 2026 Bonus Program

as four months of base salary (33.33% of each NEO’s annual base salary).

Adoption of the 2026 Long Term Retention Program

On March 31, 2026, the Board approved the adoption of the 2026 Long

Term Retention Program (the “2026 LTRP”) and, after taking into account a compensation competitiveness analysis carried out

by the Company’s independent third-party compensation consultant, established the target award for each NEO under the 2026 LTRP.

The 2026 LTRP provides the NEOs, along with other members of senior management, with the opportunity to receive cash payments annually

for a period of six years (with the first payment occurring between January 1, 2027 and April 30, 2027, as determined by the Company),

subject to continued employment on each payment date (other than in specified circumstances). Each award to an NEO under the 2026 LTRP is deemed to have a Grant Date

(as defined in the 2026 LTRP) of January 1, 2026. Under the 2026 LTRP, each NEO shall receive:

●

16.66% of half of his or her target 2026 LTRP award annually for a period of six years (with the first payment occurring between January 1, 2027 and April 30, 2027) (the “Annual Fixed Payment”); and

●

on each date the Company pays the Annual Fixed Payment, each NEO will also receive a payment equal to the product of (i) 16.66% of half of the NEO’s target 2026 LTRP award and (ii) the quotient of (a) the Applicable Year Stock Price (as defined below) over (b) the average closing price of the Company’s common stock on NASDAQ during the final 60 trading days of 2025. For purposes of the 2026 LTRP, the “Applicable Year Stock Price” is the average closing price of the Company’s common stock on NASDAQ during the final 60 trading days of the fiscal year preceding the fiscal year in which the applicable payment date occurs, for so long as our common stock is listed on NASDAQ.

The target 2026 LTRP awards for our NEOs are set forth below.

Name

Title

Target 2026 LTRP

Award (nominal)

Ariel Szarfsztejn

Chief Executive Officer

$ 14,000,000

Osvaldo Giménez

Fintech President

$ 10,000,000

Daniel Rabinovich

Technology & Operations President

$ 10,000,000

Martin de los Santos

Executive Vice President & Chief Financial Officer

$ 4,000,000

Marcos Galperin

Executive Chairman

$ 3,500,000

The foregoing description of the 2026 LTRP does not purport to be complete

and is qualified in its entirety by reference to the full text of the 2026 LTRP, which is filed as Exhibit 10.1 to this Current Report

on Form 8-K and is incorporated herein by reference.

Item 9.01

Financial Statements and Exhibits.

(d)

Exhibits.

The following exhibits are filed herewith.

Exhibit

Number

Description

10.1

MercadoLibre, Inc. 2026 Long Term Retention Program

EXHIBIT INDEX

Exhibit

Number

Description

10.1

MercadoLibre, Inc. 2026 Long Term Retention Program

SIGNATURES

Pursuant to the requirements of the Securities Exchange

Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

MercadoLibre, Inc.

Dated: April 3, 2026

By:

/s/ Martin de los Santos

Name:

Martin de los Santos

Title:

Executive Vice President and Chief Financial Officer

EX-10.1 — MERCADOLIBRE, INC. 2026 LONG TERM RETENTION PROGRAM

EX-10.1

Filename: ex10-1.htm · Sequence: 2

MercadoLibre, Inc.

8-K

Exhibit 10.1

MERCADOLIBRE, INC. 2026 LONG TERM RETENTION

PROGRAM

Article 1.

Purpose

The MercadoLibre, Inc. 2026 Long Term Retention

Program (the “Plan”) is effective as of January 1, 2026. The principal purpose of the Plan is to assist the Company in the

retention of key employees that have valuable industry experience and developed competencies by rewarding Participants in relation to

their individual results and their contributions to the organization, as well as overall Company goals and performance.

Article 2.

Definitions

When used in the Plan, the following terms shall

have the meanings set forth below:

“Affiliate” means, with respect

to any Person, a Person that controls, is controlled by, or is under common control with such Person (it being understood, that a Person

shall be deemed to “control” another Person, for purposes of this definition, if such Person directly or indirectly has the

power to direct or cause the direction of the management and policies of such other Person, whether through holding ownership interests

in such other Person, through agreements or otherwise, and that direct or indirect ownership of ten percent (10%) or more of the voting

interests of another Person shall always be deemed to constitute “control”).

“Award” means a cash bonus to

be paid to a Participant, subject to the terms and conditions of this Plan, for services provided to the Company.

“Award Committee” means (i) with

respect to all Eligible Employees, the Compensation Committee of the Board, or such other committee that the Board appoints to administer

this Plan, which shall have general administrative authority concerning the Plan, and (ii) with respect to Eligible Employees who are

not executive officers of the Company, the Company’s Chief Executive Officer, each of which shall, subject to ‎Article 6, have

the authority and discretion to resolve any and all terms and conditions of any Awards and disputes concerning the Plan and any Awards

hereunder.

“Board” means the board of directors

of the Company.

“Cause” means “cause”

or a similar term set forth in the Participant’s employment agreement with the Company or, if no such agreement is then in effect,

shall mean (A) the Participant’s material disregard of his responsibilities, authorities, powers, functions or duties or failure

to act, (B) repeated or material negligence or misconduct by the Participant in the performance of his duties, (C) appropriation (or attempted

appropriation) of a business opportunity of the Company, including attempting to secure or securing any personal profit in connection

with any transaction entered into on behalf of the Company, (D) the commission by the Participant of any act of fraud, theft or financial

dishonesty with respect to the Company, or any felony or criminal act involving moral turpitude or dishonesty on the part of the Participant,

(E) the Participant’s habitual drunkenness or excessive absenteeism not related to sickness, and/or (F) the material breach by the

Participant of any provision of his employment agreement that is not cured by the Participant within thirty (30) days after written notice

of breach has been delivered to the Participant by the Company, unless such breach is incapable of cure (in which case the Participant

shall not be entitled to an opportunity to cure), in each case of clauses (A) through (F) above, as determined by the Board in good faith.

“Change in Control” shall mean

a change in control of the Company which will be deemed to have occurred after the date hereof if:

1. any “person” as such term is used in Section 3(a)(9) of the Exchange Act, as modified and

used in Sections 13(d) and 14(d) thereof, is or becomes the beneficial owner, as such term is defined in Rule 13d-3 under the Exchange

Act, directly or indirectly, of securities of the Company representing at least fifty percent (50%) of the combined voting power or Shares

of the Company; provided, however, that such term shall not include (A) the Company or any of its subsidiaries, (B) any trustee or

other fiduciary holding securities under an employee benefit plan of the Company or any of its affiliates, (C) an underwriter temporarily

holding securities pursuant to an offering of such securities, (D) any corporation owned, directly or indirectly, by the shareholders

of the Company in substantially the same proportions as their ownership of the Company’s Shares, or (E) any person or group as used

in Rule 13d-1(b) under the Exchange Act;

2. there is consummated a merger or consolidation of the Company or any of its direct or indirect subsidiaries

with any other corporation, other than a merger or consolidation which would result in the voting securities of the Company outstanding

immediately prior thereto continuing to represent (either by remaining outstanding or by being converted into voting securities of the

surviving entity or any parent thereof) more than fifty percent (50%) of the combined voting power and Shares of the Company or such surviving

entity or any parent thereof outstanding immediately after such merger or consolidation; or

3. there is completed a sale or disposition by the Company of all or substantially all of the Company’s

assets (or any transaction having a similar effect, including a liquidation) other than a sale or disposition by the Company of all or

substantially all of the Company’s assets to an entity, more than fifty percent (50%) of the combined voting power and Shares of

which is owned by shareholders of the Company in substantially the same proportions as their ownership of the Shares of the Company immediately

prior to such sale.

“Company” means MercadoLibre,

Inc. and its consolidated subsidiaries, and MercadoLibre, Inc.’s successors or assigns.

“Covered Termination” means (i)

a termination of a Participant’s employment by the Company without Cause and for a reason other than the Participant’s death

or disability (as determined under ‎Article 5(a)) or (ii) a Participant’s resignation from the Company with Good Reason.

“Eligible Employee” means an

individual who is designated by the Award Committee as eligible for this Plan and who is employed by the Company as determined by the

Award Committee.

“Good Reason” means (i) a material

diminution in the Participant’s duties, functions and responsibilities to the Company without the Participant’s consent or

the Company preventing the Participant from fulfilling or exercising the Participant’s material duties, functions and responsibilities

to the Company without the Participant’s consent; (ii) a material reduction in the Participant’s base salary or bonus

opportunity or (iii) a requirement that the Participant relocate the Participant’s employment more than fifty (50) miles from the

location of the Participant’s principal office without the consent of the Participant. A Participant’s resignation shall not

be a resignation with Good Reason unless the Participant gives the Company written notice (delivered within thirty (30) days after the

Participant knows of the event, action, etc. that the Participant asserts constitutes Good Reason), the event, action, etc. that the Participant

asserts constitutes Good Reason is not cured, to the reasonable satisfaction of the Participant, within thirty (30) days after such notice

and the Participant resigns effective not later than thirty (30) days after the expiration of such cure period.

“Grant Date” means the date an

Award is granted to the Eligible Employee.

“Market Value” of a Share, as

of any date, means (i) the average closing sale price of one Share as reported on a national stock exchange, including, but not limited

to, the NASDAQ Global Market (a “National Stock Exchange”) during the sixty (60) trading day period (or such shorter period

as the Shares are so listed) ending on the last trading day immediately preceding such date; (ii) if the Shares are not listed for

trading on a National Stock Exchange during any day in that sixty (60) trading day period but are quoted on the Over-the-Counter-Bulletin

Board (the “OTCBB”), the mean between the closing bid and closing asked prices for the Shares as quoted on the OTCBB during

the sixty (60) trading day period (or such shorter period as the Shares are so quoted) ending on the last trading day immediately preceding

such date, (iii) if the Shares are not listed for trading on a National Stock Exchange or quoted on the OTCBB during any day in that sixty

(60) trading day period and the Shares were last traded on a National Stock Exchange, the average closing sale price of one Share as reported

on the National Stock Exchange during the ninety (90) trading day period ending on the last day the Shares were listed for trading on

such Exchange or (iv) if the Shares are not listed for trading on a National Stock Exchange or quoted on the OTCBB during any day in that

sixty (60) trading day period and the Shares were last traded on the OTCBB, the mean between the closing bid and closing asked prices

for the Shares as quoted on the OTCBB during the ninety (90) trading day period ending on the last day the Shares were quoted on the OTCBB.

For purposes of calculating the benefits and valuing Shares for the single cash payment payable within fifteen (15) days after a Change

in Control, the term “Market Value” means the amount determined under the preceding sentence determined as of the date on

which the Change in Control occurs. For purposes of calculating benefits and valuing Shares for other payments payable after a Change

of Control, the term “Market Value” means, (x) in the event the Company is not the surviving entity in the Change in Control,

the amount determined under the first sentence of this paragraph and determined as of the date on which the Change in Control occurs,

or, (y) in the event the Company is the surviving entity in the Change in Control, the greater of (A) the amount determined under the

first sentence of this paragraph and determined as of the date the benefit is a payable (e.g., as of the Payment Date of the appropriate

year or the date of a Participant’s Covered Termination, as applicable) or (B) the amount determined under the first sentence of

this paragraph and determined as of the date on which the Change in Control occurs.

“MercadoLibre Business” means

any activities directly or indirectly related to Online Transactional Platforms, Online Classified Advertisements and/or Payment Platforms.

“Online Classified Advertisements”

means listings of goods, products or services on Internet sites, which listings (1) serve the same purpose as the listings appearing

in the classifieds section of printed newspapers, (2) include direct contact information of the seller via telephone, e-mail or any offline

method, which contact information is readily and continuously available to any visitor without restriction or special action required

from the visitor, or provide for a method to contact the seller so that the seller may then respond providing direct contact information,

and (3) are on Internet sites the operator or administrator of which does not (x) play any role in consummating the transaction to which

the listing relates, or (y) provide any information (other than contact information) to the seller regarding the potential buyer or interested

party, or otherwise serve as middle-man between a potential buyer and seller (other than for the limited purposes expressly set forth

in this paragraph), or (z) charge any fee or commission for such transaction (including, without limitation, any fees for completion of

transactions and/or fees based on number of users contacting another user) other than a listing fee, which is a fee for placing the listing

on the website and is chargeable before or at the time such listing appears. Examples of Online Classifieds Advertisements include Craigslist.com,

Kijiji.com, and olx.com.

“Online Transactional Platforms”

means online transactional platforms or similar as determined by the Award Committee including, but not limited to, (a) any online

platform offering a wide variety of product lines and/or services, operating in a manner similar to Amazon.com or Submarino.com as of

the date hereof and/or (b) online transactional marketplaces located on websites in which sellers and potential buyers transact for any

kinds of goods and/or services, which goods and/or services are displayed on such website, and in which the sellers’ and potential

buyers’ initial contact can only be made through such website (for purposes of initial contact, direct contact information of another

user is not made available to users, in accordance with the terms of use of such website), such as eBay.com, MercadoLibre.com, DeRemate.com,

etc. (and any such domain name with country suffixes).

“Participant” means an Eligible

Employee who is designated as eligible to receive an Award for services provided in 2026. The designation of an individual as a Participant

under this Plan shall not provide the individual with any rights to any future participation for any subsequent long term retention plans

that may be adopted by the Company in future years but, subject to the terms of the Plan, an individual shall remain a Participant for

purposes of receiving a payment of an Award until such individual ceases to be an Eligible Employee.

“Payment Date” means a date prior

to April 30, to be selected by the Company in its sole discretion.

“Payments Platforms” means websites

or platforms enabling the sending, receipt, holding and/or transfer of money from one user to another user through an account that is

funded by, among other things, traditional payment methods and then used to transact with another user electronically, such as PayPal.com,

MercadoPago.com, or Dineromail.com (and any such domain name with country suffixes).

“Person” means and includes a

natural person, a corporation, an association, a partnership, a limited liability company, a trust, a joint venture, an unincorporated

organization or any other similar entity or a governmental or quasi-governmental body.

“Shares” means shares of common

stock of the Company, $0.001 par value per share.

“Territory” means the United

States of America, China and each country and territory in Latin America and the Caribbean, including, without limitation, Argentina,

Bolivia, Brazil, Chile, Colombia, Costa Rica, Dominican Republic, Ecuador, El Salvador, Guatemala, Honduras, Mexico, Nicaragua, Panama,

Paraguay, Peru, Puerto Rico, Uruguay, and Venezuela.

Article 3.

Participation and Award Opportunities

The amount of the Award for each Plan Participant

will be established by the Award Committee and communicated to each Plan Participant. The amount of each Award may be different for each

Participant or levels of Participants as determined by the Award Committee.

The amount of each Award shall be enumerated as

a specified amount, calculated in accordance with ‎Article 4 hereof, of United States dollars, unless the Award Committee determines

the amount of any such Award in a local currency. The amount of each Award, to the extent it becomes payable, shall be paid in the form

of cash only.

Article 4.

Payment of Awards

(a)

Conditions and Payment.

(1)

Any Award granted to a Participant shall be payable to the Participant in accordance with and subject to the terms of this ‎Article

4 and ‎Article 5.

(2)

The timing and conditions of the payment of such Award are subject to the terms and conditions of the Plan and, subject to ‎Article

6 of the Plan, any other terms and conditions determined by the Award Committee to be appropriate. Except as otherwise provided by the

Plan, in order to receive payment under the Plan, a Participant must be employed as an Eligible Employee on the date each portion of an

Award is to be paid to such Participant. An Award may, but is not required to, be evidenced by a separate agreement executed by the Participant.

(3)

By accepting payment of any portion of an Award under this Plan, each Participant acknowledges and agrees (i) to the terms and

conditions set forth herein, (ii) that participation in the Plan is voluntary and (iii) that the opportunity to earn such payment is

adequate and sufficient consideration for such acknowledgements and agreements.

(4)

Each Participant’s Award shall be payable as follows:

(i)

If the Participant has not yet attained age 60 as of December 31 of the calendar year immediately preceding the Grant Date:

(A) Sixteen and two-thirds percent (16.66%) of half of Participant’s Award shall be payable to the Participant

on the Payment Date of each calendar year for a period of six (6) years starting in 2027; and

(B) the Participant shall also receive on the Payment Date of each calendar year for a period of six (6) years

starting in 2027, a payment equal in value to the product of (I) multiplied by (II), where (I) is equal to sixteen and two-thirds percent

(16.66%) of half of Participant’s Award and (II) is equal to the quotient of (a) divided by (b), where (a), the numerator is equal

to the Market Value as of the first day of the fiscal year in which the applicable Payment Date occurs and (b) the denominator is equal

to $2094.65 (the average closing price of the Company’s common stock on the NASDAQ Global Market during the final sixty (60) trading

days of 2025);

provided, however,

that in the event an employee of the Company was determined to be an Eligible Employee after January 1, 2026 (or, with respect only to

new employees joining the Company, prior to September 30, 2026), with respect to the Payment Date in 2027 only, references to sixteen

and two-thirds percent (16.66%) contained in ‎Article 4(a)(4)(i)(A) and ‎Article 4(a)(4)(i)(B) above shall be replaced with a

percentage equal to sixteen and two-thirds percent (16.66%) multiplied by a fraction, the numerator of which is the number of days in

the period beginning on the Grant Date and ending December 31, 2026 and the denominator of which is three hundred sixty-five (365).

(ii) If the Participant has attained age 60 as of December 31 of the calendar year immediately preceding the

Grant Date:

(A) On the Payment Date of each calendar year starting in 2027 and ending on the Payment Date in the calendar

year during which the Participant has or will attain age 66 (such period, the “Payment Period”), a portion of the Participant’s

Award equal to the quotient of (I) half of the Participant’s Award divided by (II) the number of Payment Dates during the Payment

Period (the “Annual Amount”) shall be payable to the Participant; and

(B) the Participant shall also receive on the Payment Date of each calendar year during the Payment Period,

a payment equal in value to the product of (I) multiplied by (II), where (I) is equal to the quotient of (a) half of the Participant’s

Award divided by (b) the number of Payment Dates during the Payment Period and (II) is equal to the quotient of (a) divided by (b), where

(a), the numerator, is equal to the Market Value as of the first day of the fiscal year in which the applicable Payment Date occurs and

(b), the denominator, is equal to $2094.65 (the average closing price of the Company’s common stock on the NASDAQ Global Market

during the final sixty (60) trading days of 2025);

provided, however,

that in the event an employee of the Company was determined to be an Eligible Employee after January 1, 2026 (or, with respect to only

to new employees joining the Company, prior to September 30, 2026), with respect to the Payment Date in 2027 only, the Annual Amount contained

in ‎Article 4(a)(4)(ii)(A) and ‎Article 4(a)(4)(ii)(B) above shall be replaced with an amount equal to the otherwise applicable

Annual Amount multiplied by a fraction, the numerator of which is the number of days in the period beginning on the Grant Date and ending

December 31, 2026 and the denominator of which is three hundred sixty-five (365).

(b)

Notwithstanding anything in the Plan or any other agreement entered into in connection with or pursuant to the Plan:

(1)

Each Participant who is employed by the Company on the date a Change in Control occurs shall be vested in the right to receive

fifty percent (50%) of the Award payments scheduled to be paid thereafter.

(2)

As soon as practicable after the date a Change in Control occurs, but in no event more than fifteen (15) days after the date a

Change in Control occurs, each Participant described in clause (1) of this paragraph shall receive a single cash payment equal to fifty

percent (50%) of the Award payments scheduled to be paid after the Change in Control (based on the Market Value on the date the Change

in Control occurs).

(3)

Each Award payment scheduled to be paid after the Change in Control shall be reduced by fifty percent (50%), i.e., to reflect the

single cash payment under clause (2) of this paragraph, and shall continue to be paid on each Payment Date in accordance with the preceding

paragraph, subject to the Participant’s continued employment; provided, however, that if a Participant described in clause

(1) of this paragraph experiences a Covered Termination on or after Change in Control, and subject to such Participant’s execution

and non-revocation of a release of claims on a form provided by the Company, any Award payments scheduled to be paid after the Covered

Termination shall be paid in a single cash payment (based on the Market Value on the date of the Covered Termination) within fifteen (15)

days following the effective date of such release.

(c)

Notwithstanding anything in the Plan or any agreement entered into in connection with or pursuant to the Plan:

(1)

The portion of any Award under this Plan that was forfeited or forfeitable upon the Participant’s Covered Termination before

a Change in Control shall be reinstated (or if not yet forfeited, retained) as of the date of the Change in Control if such date is not

more than one hundred and twenty (120) days after the date of the Covered Termination.

(2)

As soon as practicable after the date a Change in Control occurs, but in no event more than sixty (60) days after the date a Change in Control occurs, subject to the Participant’s execution and non-revocation of a release of claims

on a form provided by the Company, each Participant described in clause (1) of this paragraph shall receive a single cash payment equal

to one hundred percent (100%) of the Award payments scheduled to be paid after the date of the Participant’s Covered Termination.

With respect to any Award payment originally scheduled to have been paid before the date of the Change in Control, the amount of such

payment will be based on the Market Value on the date of the Covered Termination. With respect to any Award payments scheduled to be paid

on or after the Change in Control, the amount of such payment will be based on the Market Value on the date the Change in Control occurs.

(3)

If a Participant holding an Award that constitutes “deferred compensation” under Section 409A of the Internal Revenue

Code of 1986 (the “Code”) is a “specified employee” for purposes of Section 409A of the Code, no distribution

or payment of any amount that is due because of a “separation from service” (as defined in Section 409A of the Code without

regard to alternative definitions thereunder) will be issued or paid before the date that is six (6) months following the date of such

Participant’s “separation from service” (as defined in Section 409A of the Code without regard to alternative definitions

thereunder) or, if earlier, the date of the Participant’s death, unless such distribution or payment can be made in a manner that

complies with Section 409A of the Code, and any amounts so deferred will be paid in a lump sum on the day after such six month period

elapses, with the balance paid thereafter on the original schedule. Each payment provided to any Participant in connection with an Award

granted hereunder shall be considered a separate payment for purposes of Section 409A of the Code. For purposes of Section 409A of the

Code, if the payment of an Award is subject to Section 409A of the Code and the timing of a Participant’s execution and delivery

of a release of claims could affect the calendar year in which any amount of such payment is paid because the termination date occurred

toward the end of a calendar year, then such payment, for purposes of Section 409A of the Code, shall be deemed to have been made in the

second calendar year.

(d)

Notwithstanding anything in the Plan or any other agreement entered into in connection with or pursuant to the Plan:

(1)

If any portion of an Award received or to be received by a Participant (either alone or together with other payments or benefits

which such Participant received or realized or is then entitled to receive or realize from the Company under any other plan, program,

arrangement or agreement in connection with a Change in Control or a Participant’s termination of employment) (all such payments

and benefits, being hereinafter referred to as the “Total Payments”) would be subject (in whole or part), to any excise tax

imposed under Section 4999 of the Code (the “Excise Tax”), then, after taking into account any reduction in the Total Payments

provided by reason of Section 280G of the Code in any other plan, program, arrangement or agreement, the Company will reduce the payment

of the Award to the extent necessary so that no portion of the Total Payments is subject to the Excise Tax (but in no event to less than

zero); provided, however, that the Award will only be reduced if (i) the net amount of any Total Payments, as so reduced

(and after subtracting the net amount of United States federal, state, municipal and local income taxes on such reduced Total Payments

and after taking into account the phase out, if any, of itemized deductions and personal exemptions attributable to such reduced Total

Payments), is greater than or equal to (ii) the net amount of such Total Payments without such reduction (but after subtracting the net

amount of federal, state, municipal and local income taxes on such Total Payments and the amount of Excise Tax to which the Participant

would be subject in respect of such unreduced Total Payments and after taking into account the phase out, if any, of itemized deductions

and personal exemptions attributable to such unreduced Total Payments).

(2)

If (A) any portion of the Total Payments other than an Award (the “Other Payments”) is required to be reduced pursuant

to a provision substantially similar to this Article 4(d), (B) any portion of an Award is required to be reduced pursuant to this ‎Article

4(d); and (C) there is no other provision in any other plan, program, arrangement or agreement governing the payment of the Other

Payments which dictates the order of the reduction in the Other Payments, then the Total Payments will be reduced in the following order:

(i) payments that are payable in cash that are valued at full value under Treasury Regulation Section 1.280G-1, Q&A 24(a) will be

reduced (if necessary, to zero), with amounts that are payable last reduced first; (ii) payments and benefits due in respect of any

equity valued at full value under Treasury Regulation Section 1.280G-1, Q&A 24(a), with the highest values reduced first (as such

values are determined under Treasury Regulation Section 1.280G-1, Q&A 24) will next be reduced; (iii) payments that are payable

in cash that are valued at less than full value under Treasury Regulation Section 1.280G-1, Q&A 24, with amounts that are payable

last reduced first, will next be reduced; (iv) payments and benefits due in respect of any equity valued at less than full value

under Treasury Regulation Section 1.280G-1, Q&A 24, with the highest values reduced first (as such values are determined under Treasury

Regulation Section 1.280G-1, Q&A 24) will next be reduced; and (v) all other non-cash benefits not otherwise described in clauses

(ii) or (iv) will be next reduced pro-rata. Any reductions made pursuant to each of clauses (i)-(v) above will be made in the following

manner: first, a pro-rata reduction of cash payment and payments and benefits due in respect of any equity not subject to Section 409A

of the Code, and second, a pro-rata reduction of cash payments and payments and benefits due in respect of any equity subject to Section

409A of the Code as deferred compensation.

(3)

For purposes of determining whether and the extent to which the Award will be subject to the Excise Tax and the amount of such

Excise Tax: (i) no portion of the Award the receipt or enjoyment of which the Participant shall have waived at such time and in such manner

as not to constitute a “payment” within the meaning of Section 280G(b) of the Code will be taken into account; and (ii)

no portion of the Award will be taken into account which, in the opinion of the accounting firm which was, immediately prior to the Change

in Control, the Company’s independent auditor, does not constitute a “parachute payment” within the meaning of Section

280G(b)(2) of the Code (including by reason of Section 280G(b)(4)(A) of the Code) and, in calculating the Excise Tax, no portion of such

Award will be taken into account which constitutes reasonable compensation for services actually rendered, within the meaning of Section

280G(b)(4)(B) of the Code, in excess of the Base Amount (as defined in Section 280G(b)(3) of the Code) allocable to such reasonable compensation.

(4)

The fact that the Participant’s right to payments or benefits may be reduced by reason of the limitations contained in this

‎Article 4(d)(4) will not of itself limit or otherwise affect any other rights of the Participant under the Plan. The Participant

and the Company shall each reasonably cooperate with the other in connection with any administrative or judicial proceedings concerning

the existence or amount of liability for Excise Tax with respect to the Award.

Article 5.

Termination of Employment; Forfeitures

(a)

Except as provided in ‎Article 4 with respect to a Covered Termination within one hundred and twenty (120) days before a Change

in Control or a Covered Termination on or after a Change in Control, participation in the Plan shall cease immediately upon a Participant’s

retirement, resignation or termination of employment as an Eligible Employee for any reason (with or without Cause), or if determined

by the Award Committee, upon the Participant’s death or disability. Disability will be determined under the Company’s long

term disability plan, if any, or upon receipt of a letter of determination or similar of the Participant’s complete disability by

the applicable governmental authority under local applicable law, which complete disability entitles the Participant to disability payments

under local law.

(b)

In the event that:

(1)

while the Participant is employed by the Company, he or she engages in, directly or indirectly, any other business or activity

that could materially or adversely affect the Company’s business or his or her ability to perform his or her duties for the Company,

including, but not limited to, any activities adversely affecting the MercadoLibre Business anywhere in the Territory;

(2)

while the Participant is employed by the Company or during the one-year period following the termination of the Participant’s

employment for any reason, he or she directly or indirectly, on his or her own behalf or on behalf of another Person or entity, hires

or solicits for hire any employees of the Company or its Affiliates or in any manner attempts to influence or induce any employee of the

Company or its Affiliates to leave their employment; or

(3)

while the Participant is employed by the Company or during the one-year period following the termination of the Participant’s

employment for any reason, he or she alone (or in association with any other Person) directly or indirectly, in any capacity, owns, operates,

manages, controls, engages in, invests in, becomes employed by, acts as a consultant or advisor to, or provides services for, or otherwise

assists any other Person in activities that are competitive with the MercadoLibre Business anywhere in the Territory, he or she will automatically

forfeit any and all benefits received under the Plan and any and all benefits which the Participant may otherwise be entitled to receive

under the Plan.

(4)

If the Participant terminates employment with the Company for any reason (with or without Cause) and he or she alone (or in association

with any other Person) takes any of the action set forth in subparagraph (1), (2) or (3) above, the Participant will be required to immediately,

and in no event more than five (5) days following the termination of the Participant’s employment, return all amounts which the

Participant has received under the terms of the Plan (the “Recovery Amount”), and the Participant and the Company hereby agree

to the following, notwithstanding any Plan provision to the contrary:

(i)

that the Company may withhold all or a portion of the Recovery Amount from any salary, wages or other amounts due to the Participant

from the Company; and

(ii)

in addition to the Recovery Amount, the Company may also recover any fees incurred by the Company in seeking to collect the Recovery

Amount, including, but not limited to, the Company’s reasonable attorneys’ fees.

Notwithstanding the foregoing, ownership of less

than five percent (5%) of the outstanding capital stock of any Person whose securities are registered under the Securities Exchange Act

of 1934, as amended, in and of itself shall not be cause for automatic forfeiture under ‎Article 5(b)(3), whether or not the subject

Person is competitive with the Company.

(c)

Except as provided in ‎Article 4 with respect to a Covered Termination within one hundred and twenty (120) days before a Change

in Control or a Covered Termination on or after a Change in Control, the portion of any Award under this Plan that has not been actually

paid to the Participant prior to the date of such resignation or other termination of employment shall be forfeited, except that the Award

Committee, in its discretion, may pay all or part of the amount that remains payable under an Award upon the disability or death of the

Participant in accordance with such rules or procedures established by the Award Committee; provided, however, that any amount of the

Award payment that the Award Committee determines to pay shall be paid no later than March 15 of the year following the year that the

Participant’s employment ends on account of disability or death. Notwithstanding any provision of the Plan to the contrary, any

Award paid to the Participant shall be subject to recovery by the Company in the event that the Participant is terminated for Cause and

shall, to the extent permitted by law, be subject to recovery from any amounts owed by the Company to the Participant, including, but

not limited to, offsetting any amounts owed under the Plan to the Company against any amounts otherwise owed to the Participant by the

Company.

(d)

If the Award Committee decides to pay all or part of an Award after the death of a Participant in accordance with this ‎Article

5, the Participant may designate in writing one or more persons (“beneficiary”) to receive any unpaid portion of the Participant’s

Award upon the death of the Participant. By similar action, the Participant may designate a change of beneficiary at any time, which change

shall be effective only upon receipt by the Award Committee of said notice. The last such designation form filed with the Award Committee

prior to the Participant’s death shall control. The Award Committee may establish a form or other requirements for such designation.

If the Participant designates his spouse as a beneficiary, the divorce of Participant shall automatically revoke that designation of his

spouse as beneficiary except to the extent otherwise provided in a subsequent beneficiary designation filed by the Participant with the

Award Committee. In the absence of a written designation, or in the event the Participant dies without a beneficiary surviving him, any

amount which would otherwise be payable on account of his death shall be paid to the surviving spouse of the Participant or, if none,

to the Participant’s estate. A beneficiary of a Participant shall have no interest or rights hereunder during the lifetime of the

Participant.

(e)

For the avoidance of doubt and notwithstanding the other provisions of this ‎Article 5 and the Plan, Awards under the Plan

are subject to clawback in accordance with The Dodd-Frank Wall Street Reform and Consumer Protection Act and any implementing regulations

thereunder, the terms of the Company’s Policy Regarding Clawback of Incentive Compensation, as amended from time to time, any clawback

policy adopted by the Company and any compensation recovery policy otherwise required by applicable law (collectively, the “Clawback

Policy”), which Clawback Policy shall apply and be deemed incorporated herein to the extent applicable. No recovery of any Award

pursuant to such a Clawback Policy shall be treated as an event giving rise to a Participant’s right to voluntarily terminate employment

upon a resignation for “good reason” or for a “constructive termination” (or any similar term) under any plan

of or agreement or contract with the Company. The Company’s rights contemplated in this ‎Article 5(e) and/or pursuant to any

Clawback Policy are not exclusive, and therefore the availability of such remedies are without prejudice to any and all other remedies

available to the Company pursuant to applicable law or under any other contract, plan or agreement.

Article 6.

Administrative Provisions

(a)

The Plan was approved by the Board on March 31, 2026 to be effective as of January 1, 2026 for all services provided by Participants

in 2026.

(b)

Unless the Board provides otherwise, the Plan shall be administered and interpreted by the Award Committee, which has been provided

absolute authority hereunder to administer the Plan, subject to the limitation on the authority of the Chief Executive Officer set forth

in the definition of Award Committee above. The Board and its members, the members of the Award Committee and any other individual who

may, from time to time, have been delegated responsibility with respect to the administration of this Plan (collectively, “Authorized

Persons”), shall have the full authority, discretion and power necessary or desirable to administer and interpret this Plan, in

accordance with the Plan terms. Benefits under the Plan shall be payable only if the Authorized Persons in their respective sole and absolute

discretion determine that any such benefits are properly payable under the Plan. Without in any way limiting the foregoing, all Authorized

Persons shall have complete authority, sole discretion and power to: (i) determine the Participants; (ii) determine the amount of

the Award for each Participant; (iii) interpret the provisions of this Plan and any other documentation used in connection with this

Plan, including documentation specifying individual Awards and the like; (iv) establish and interpret rules, regulations and procedures

(written or by practice) for the administration of the Plan; (v) determine which entity is responsible for making Award payments;

(vi) determine the effect, if any, the transfer of a Participant’s service location from one jurisdiction to another will have on

an outstanding Award; and (vii) make all other determinations and take all other actions necessary or desirable for the administration

or interpretation of this Plan. The express grant in the Plan of any specific power to Authorized Persons shall not be construed as limiting

any power or authority of such Authorized Person. All actions, decisions and interpretations of the Authorized Persons shall be final,

conclusive and binding on all parties. All expenses of administering the Plan shall be borne by the Company.

(c)

Nothing in this Plan shall be deemed by implication, action or otherwise to constitute a contract of employment or otherwise to

impose any limitation on any right of the Company to terminate a Participant’s employment at any time for any or no reason.

(d)

A Participant shall have no right to anticipate, alienate, sell, transfer, assign, pledge or encumber any right to receive any

Award made under the Plan, nor will any Participant have any lien on any assets of the Company by reason of any Award made under the Plan.

(e)

The Company shall have the right to deduct or withhold, or require a Participant to remit to the Company, any taxes required by

law to be withheld from Awards made under this Plan.

(f)

The Plan may be amended, suspended or terminated at any time, and from time to time, by action of the Board or the Award Committee,

including, without limitation, by way of an amendment to eliminate Award payments during any calendar year, as determined by any of the

Authorized Persons in its sole discretion, but in any event, the Plan will be terminated no later than upon the last date the Company

pays all Participants any and all amounts that may be due under the Plan and no amounts remain due and payable under the Plan to any person

as determined by Award Committee. The preceding sentence to the contrary notwithstanding, on and after a Change in Control, no amendment,

suspension or termination of the Plan that adversely affects the rights of a Participant (or the beneficiary of a deceased Participant

who has not received payment of an amount approved by the Award Committee under ‎Article 5), shall be effective without the written

consent of that Participant or beneficiary.

(g)

The adoption of the Plan does not imply any commitment to continue to maintain the Plan, or any modified version of the Plan, or

any other plan for incentive compensation for such Participant for any period of time. Neither the adoption of this Plan, its operation,

nor any documents describing or referring to this Plan (or any part thereof) shall confer upon any employee any right to continue in the

employ of the Company or in any way affect any right and power of the Company to terminate the employment of any employee at any time

without assigning a reason therefor. The receipt of an Award under this Plan does not guarantee an Award, any Award amount, or, if a Participant

receives another Award, a similar Award amount, under any other plan that may be adopted or approved by the Company.

(h)

This Plan, insofar as it provides for Awards, shall be unfunded, and the Company shall not be required to segregate any assets

that may at any time be represented by Awards under the Plan. Any liability of the Company to any person with respect to any Awards under

this Plan shall be based solely upon any contractual obligations which may be created pursuant to this Plan. No such obligation of the

Company shall be deemed to be secured by any pledge of, or other encumbrance on, any property of the Company.

(i)

In order to be effective, any amendment of this Plan or any Award must be in writing and made by the Award Committee. No oral statement,

representation, written presentation or the like shall have the effect of amending or modifying this Plan or any Award, or otherwise have

any binding effect on the Company, the Board, the Chief Executive, the Award Committee or any individual who has been delegated authority

to administer this Plan.

(j)

The Plan shall be construed in accordance with and governed by the substantive laws of the State of Delaware, without regard to

principles of conflicts of law.

(k)

In case any provision of the Plan shall be held illegal or void, such illegality or invalidity shall not affect the remaining provisions

of this Plan, but shall be fully severable, and the Plan shall be construed and enforced as if said illegal or invalid provisions had

never been inserted herein.

(l)

Except for their own gross negligence or gross misconduct regarding the performance of the duties specifically assigned to them

under, or their willful breach of the terms of, this Plan, the Company (and its affiliates), Board and its members, the Award Committee

and its members, and any other entity or individual administering any aspect of this Plan shall be held harmless by the Participants and

their respective representatives, heirs, successors and assigns against liability or losses occurring by reason of any act or omission

under the Plan.

(m)

Should the Company effect one or more stock dividends, stock splits, subdivisions or consolidations of Shares or other similar

changes in capitalization, then the terms of outstanding Awards shall be adjusted as the Award Committee shall determine to be equitably

required. Any determination made under this ‎Article 6(m) by the Award Committee shall be final and conclusive. The issuance by the

Company of shares of stock of any class, or securities convertible into shares of stock of any class, for cash or property, or for labor

or services, either upon direct sale or upon the exercise of rights or warrants to subscribe therefor, or upon conversion of shares or

obligations of the Company convertible into such shares or other securities, shall not affect, and no adjustment by reason thereof shall

be made with respect to, Awards.

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