Company: RTNTF
Filing Date: 2025-03-13
Form Type: 424B5
Source: 0001104659-25-023282
Chunk: 53

Company: RIO TINTO LTD
Filing Date: 2025-03-13
Form: 424B5
Chunk 53
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 relevant deed or specialty is located in the United Kingdom or if the Debt Securities are otherwise situated in the United Kingdom for inheritance tax purposes, or, before 6 April 2025, if the individual is deemed to be domiciled in the United Kingdom under certain rules related to long residence or previous domicile or, on or after 6 April 2025, if the individual is a long-term UK resident. In those cases, exemption from any United Kingdom inheritance tax liability may be available for holders of the Notes who are domiciled in the United States under the U.S.-United Kingdom double tax convention relating to estate and gift taxes.

#### U.S. Federal Income Taxation
For a summary of material U.S. federal income tax considerations as of the date hereof with respect to the acquisition, ownership and disposition of the Notes, please review the section entitled “Taxation — U.S. Federal Income Taxation” in the base prospectus as modified below. The last two sentences in the section of the base prospectus entitled “Taxation — U.S. Federal Income Taxation — U.S. Holders of the RTL Debt Securities, the RTP Debt Securities or the RTI Debt Securities — Payments of Interest” is replaced with the information below:

The rules governing foreign tax credits are very complex and recently issued final U.S. Treasury Regulations have imposed additional requirements that must be met for a foreign tax to be creditable, and we do not intend to determine whether such requirements are met. However, recent notices from the IRS indicate that the U.S. Treasury and the IRS are considering proposing amendments to the Final FTC Regulations and allow taxpayers, subject to certain conditions, to defer the application of many aspects of the Final FTC Regulations until the date when a notice or other guidance withdrawing of modifying this temporary relief is issued (or any later date specified in such notices or guidance). Prospective purchasers should consult their tax advisors concerning the applicability of the foreign tax credit and source of income rules to income attributable to debt securities, and the creditability or deductibility of any non-U.S. taxes withheld and any applicable limitations in their particular circumstances.

The second paragraph in the section of the base prospectus entitled “Taxation — U.S. Federal Income Taxation — U.S. Holders of the RTL Debt Securities, the RTP Debt Securities or the RTI Debt Securities — Purchase, Sale and Retirement of Debt Securities” are replaced with the information below:

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TABLE OF CONTENTS

The rules governing foreign tax credits