Company: RTNTF
Filing Date: 2025-03-13
Form Type: 424B5
Source: 0001104659-25-023282
Chunk: 133

Company: RIO TINTO LTD
Filing Date: 2025-03-13
Form: 424B5
Chunk 133
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 value at the time the foreign currency is received. Foreign currency that is purchased will generally have a tax basis equal to the U.S. dollar value of the foreign currency on the date of purchase. Any gain or loss recognized on a sale or other disposition of a foreign currency (including its use to purchase debt securities or upon exchange for U.S. dollars) will be U.S. source ordinary income or loss.

#### Backup Withholding and Information Reporting
In general, payments of interest and accruals of OID on, and the proceeds of a sale, redemption or other disposition of, a debt security, by a U.S. paying agent or other U.S. or U.S.-related intermediary will be reported to the IRS and to the U.S. Holder as may be required under applicable regulations. Backup withholding will apply to these payments, including payments attributable to OID, if the U.S. Holder fails to provide an accurate taxpayer identification number or certification of exempt status or otherwise fails to comply with applicable certification requirements. Certain U.S. Holders are not subject to backup withholding. U.S. Holders should consult their tax advisors about these rules and any other reporting obligations that may apply to the ownership or disposition of debt securities, including (i) any reporting requirements under the “reportable transactions” rules with respect to debt securities that are denominated in a foreign currency or that any payment on which is determined by reference to a foreign currency, and (ii) (with respect to Non-U.S. debt securities) requirements related to the holding of certain “specified foreign financial assets”.

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TABLE OF CONTENTS

#### Non-U.S. Holders of U.S. Debt Securities

#### Payments on the U.S. debt securities
Subject to the discussion below under “— Information Reporting and Backup Withholding ” and the discussion under “— FATCA ”, payments of principal and interest (including OID, if any) on the U.S. debt securities to a Non-U.S. Holder will not be subject to U.S. federal income or withholding tax, provided that, in the case of interest, the Non-U.S. Holder: (i) does not own, actually or constructively, 10% or more of the total combined voting power of all classes of stock of the U.S. issuer entitled to vote; (ii) is not a controlled foreign corporation related, directly or indirectly, to the U.S. issuer through stock ownership; (iii) is not a bank receiving interest on an extension of