Company: RTNTF
Filing Date: 2025-03-13
Form Type: 424B5
Source: 0001104659-25-023282
Chunk: 130

Company: RIO TINTO LTD
Filing Date: 2025-03-13
Form: 424B5
Chunk 130
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. As a result of recent changes to the foreign tax credit rules, non-U.S. taxes (if any) imposed on the sale or retirement of a debt security by a U.S. Holder are generally unlikely to be treated as creditable taxes for the U.S. Holder, though this may depend on the U.S. Holder’s particular circumstances, including whether the U.S. Holder may claim benefits under an applicable income tax treaty. Non-U.S. taxes on disposition gains that are not creditable may possibly reduce the amount realized on the disposition of a debt security or alternatively may be deductible. The application of these rules is very complex, and prospective purchasers should consult their tax advisors regarding the U.S. federal income tax consequences if any non-U.S. taxes are imposed on disposition gains, including their ability to credit or deduct any non-U.S. tax against their U.S. federal income tax liability in their particular circumstances.

#### Foreign Currency Debt Securities
Interest

If an interest payment is denominated in, or determined by reference to, a foreign currency, the amount of income recognized by a cash basis U.S. Holder will be the U.S. dollar value of the interest payment, based on the exchange rate in effect on the date of receipt, regardless of whether the payment is in fact converted into U.S. dollars.

An accrual basis U.S. Holder may determine the amount of income recognized with respect to an interest payment denominated in, or determined by reference to, a foreign currency in accordance with either of two methods. Under the first method, the amount of income accrued will be based on the average exchange rate in effect during the interest accrual period (or, in the case of an accrual period that spans two taxable years of a U.S. Holder, the part of the period within the taxable year).

Under the second method, the U.S. Holder may elect to determine the amount of income accrued on the basis of the exchange rate in effect on the last day of the accrual period (or, in the case of an accrual period that spans two taxable years, the exchange rate in effect on the last day of the part of the period within the taxable year). Additionally, if a payment of interest is actually received within five business days of the last day of the accrual period, an electing accrual basis U.S. Holder may instead translate the accrued interest into U.S. dollars at the exchange rate in effect on the day of actual receipt. Any such election will apply to all debt instruments held by the U