Company: RTNTF
Filing Date: 2025-03-13
Form Type: 424B5
Source: 0001104659-25-023282
Chunk: 112

Company: RIO TINTO LTD
Filing Date: 2025-03-13
Form: 424B5
Chunk 112
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 in Australia or through an Australian Establishment (which is not presently expected to be the case). Likewise, Section 12-190 will not apply to RTI Debt Securities provided Rio Tinto Finance (USA) Inc. does not carry on business in Australia or through an Australian Establishment (which is not presently expected to be the case).

No debt securities will be subject to death, estate or succession duties imposed by Australia, or by any political subdivision therein having the power to tax, if held at the time of death.

Neither the issue of the debt securities nor the payment of principal, premium (if any) and interest by us in respect of the debt securities would give rise to a liability to a goods and services tax in Australia.

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TABLE OF CONTENTS

#### United Kingdom Taxation
**The comments below are of a general nature, are based on current United Kingdom tax law, as applied in England and Wales and published practice of the United Kingdom HM Revenue & Customs (“HMRC”) and are not intended to be exhaustive. They assume that there will be no substitution of any of the Issuers and do not address the consequences of any such substitution (notwithstanding that such substitution may be permitted by the terms and conditions of the debt securities (as defined below)). They do not necessarily apply where the income is deemed for tax purposes to be the income of any person other than the holder of the debt securities. They relate only to the position of persons who are resident outside of the United Kingdom for tax purposes (and not resident in the United Kingdom for United Kingdom tax purposes) and who are the absolute beneficial owners of their debt securities. The comments do not address the tax treatment of individuals who were resident in the United Kingdom for United Kingdom tax purposes at the time that they acquired their debt securities. Further, the comments may not apply to certain classes of persons such as dealers or certain professional investors. For the avoidance of doubt, references to “debt securities” in the comments of this United Kingdom Taxation section are to the RTL Debt Securities, the RTP Debt Securities and the RTI Debt Securities.

Please consult your own tax advisor concerning the consequences of owning the offered securities in your particular circumstances.**

#### Interest Payments
References to “interest” in this section mean interest as understood in United Kingdom tax law. The statements do not take account of any different definitions of interest that may prevail under any other law or which may be created by the terms and conditions of the debt securities or any related documentation. If debt securities are