Company: RTNTF
Filing Date: 2025-03-10
Form Type: 424B2
Source: 0001104659-25-022024
Chunk: 113

Company: RIO TINTO LTD
Filing Date: 2025-03-10
Form: 424B2
Chunk 113
---
 the U.S. dollar) or U.S. Holders whose debt securities are held in connection with a trade or business conducted outside the United States. Moreover, the summary deals only with debt securities with a term of 30 years or less. The U.S. federal income tax consequences of owning debt securities with a longer term will be discussed in the applicable prospectus supplement.

<div align='center'>38</div>

**TABLE OF CONTENTS

As used herein, the term “U.S. Holder” means a beneficial owner of debt securities that is, for U.S. federal income tax purposes, (i) an individual citizen or resident of the United States, (ii) a corporation created or organized under the laws of the United States or any State thereof, (iii) an estate the income of which is subject to U.S. federal income tax without regard to its source or (iv) a trust if a court within the United States is able to exercise primary supervision over the administration of the trust and one or more U.S. persons have the authority to control all substantial decisions of the trust, or the trust has validly elected to be treated as a domestic trust for U.S. federal income tax purposes.

As used herein, the term “Non-U.S. Holder” means a beneficial owner of a debt security that is not a U.S. Holder, and is not a partnership for U.S. federal income tax purposes. Additionally, the term “Non-U.S. Holder” does not include an individual present in the United States for 183 days or more in the taxable year of disposition and who is not otherwise a resident of the United States for U.S. federal income tax purposes; or a holder for whom income or gain in respect of the debt securities is effectively connected with the conduct of a trade or business in the United States (and, if an applicable tax treaty so requires, is attributable to a U.S. permanent establishment that the holder maintains). Such holders should consult their tax advisors regarding the U.S. federal income tax consequences of an investment in the debt securities.

The U.S. federal income tax treatment of a partner in an entity or arrangement that is classified as a partnership for U.S. federal income tax purposes that holds debt securities will depend on the status of the partner and the activities of the partnership. Prospective purchasers that are entities or arrangements treated as partnerships for U.S. federal income tax purposes should consult their tax advisor concerning the U.S. federal income tax consequences to them and their partners of the acquisition, ownership