Company: RTNTF
Filing Date: 2025-03-13
Form Type: 424B5
Source: 0001104659-25-023282
Chunk: 116

Company: RIO TINTO LTD
Filing Date: 2025-03-13
Form: 424B5
Chunk 116
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)

in the case of corporate holders, such persons carry on a trade in the United Kingdom through a United Kingdom permanent establishment;

(ii)

in the case of other holders, such persons carry on a trade, profession or vocation in the United Kingdom through a United Kingdom branch or agency; or

(iii)

in the case of individuals, the holder ceases to be resident in the United Kingdom for a period of five years or less,

in connection with which the interest is received or to which the debt securities are attributable.

#### Inheritance Tax
A holder of debt securities who is an individual domiciled outside the United Kingdom will generally not be liable for United Kingdom inheritance tax in respect of his holding of debt securities. However, there may be a liability for United Kingdom inheritance tax for such an individual if a register of debt securities is maintained in the United Kingdom or if the individual is deemed to be domiciled in the United Kingdom under certain rules related to previous long residence. In that case, exemption from any United Kingdom inheritance tax liability may be available for holders of debt securities who are domiciled in the United States under the U.S.-United Kingdom double tax convention relating to estate and gift taxes.

#### Stamp Duty and Stamp Duty Reserve Tax (“SDRT”)
No United Kingdom stamp duty or SDRT is payable on the issue of the debt securities into a clearing system.

#### U.S. Federal Income Taxation
The following is a summary of material U.S. federal income tax consequences of the acquisition, ownership and disposition of debt securities by U.S. Holders (as defined below) and, in the case of the RTI Debt Securities, non-U.S. Holders (as defined below). This summary does not address the material U.S. federal income tax consequences of every type of debt security which may be issued under this prospectus, and the relevant prospectus supplement may contain additional or modified disclosure concerning the material U.S. federal income tax consequences relevant to a particular issue of debt securities as appropriate. This summary deals only with purchasers of debt securities that will hold the debt securities as capital assets. The discussion does not cover all aspects of U.S. federal income taxation that may be relevant to, or the actual tax effect that any of the matters described herein will have on, the acquisition, ownership or disposition of debt securities by particular investors (including consequences under the alternative minimum tax or net investment income tax), and does not address state, local, non-U.S. or other tax laws. This summary also does not discuss all of the tax