REPORT ON CORPORATE INCOME TAX INFORMATION

Introduction

This report on income tax information has been prepared by Ingka Holding B.V. in accordance with Directive (EU) 2021/2101 of the European Parliament and of the Council of 24 November 2021, amending Directive 2013/34/EU as regards the disclosure of income tax information by certain undertakings and branches, and the applicable Dutch implementing legislation. The report also follows the common template and electronic reporting format established by Commission Implementing Regulation (EU) 2024/2952.

Section 1. General information

Section 4. Omitted information

Section 5. Explanations for material discrepancies between income tax paid and accrued

Conclusion

• Compared to the previous fiscal year, there have been no changes to the data sources used. • Financial data are based on consolidated reporting packs which serve as a base for the Financial Statutory Accounts. The financial statutory statements are based on the accounting policy Dutch GAAP. • This report uses aggregated data at the jurisdictional level for reporting the data in Section 2. • Tax refunds are reported in Income Tax Paid (on Cash Basis). • Dividends received from other group entities are not included in the profit (loss) before income tax. • Accumulated earnings include positive and negative numbers for CN, HR, IN, NZ, RS, SI, KR, UA. • Results from participations are taken into account in the result of Section 2. During FY25, the Profit (Loss) Before Income Tax of The Netherlands reflected the sale and unwinding of the business in Russia and losses from participations in the Centres and Investments business. • Portugal is the only country reporting in Local GAAP (this is based on Pillar II regulations regarding safe harbour calculations). • Stateless Entities are included in CbCR and Pillar II reporting to ensure that income and taxes linked to entities without a clear tax residence are appropriately captured and allocated.