Tenable Holdings, Inc.

11. Income Taxes

In the nine months ended September 30, 2025, the provision for income taxes included $3.5 million of income taxes in foreign jurisdictions in which we conduct business and $4.9 million of discrete items primarily related to withholding taxes on sales to customers. Income tax expense in the three months ended September 30, 2025 related to foreign jurisdictions, was reduced by a $3.2 million interim intraperiod allocation, which we expect to reverse in the three months ended December 31, 2025.

In the nine months ended September 30, 2024, the provision for income taxes included $5.6 million of income taxes in foreign jurisdictions in which we conduct business, $2.6 million of discrete items primarily related to withholding taxes on sales to customers and $2.5 million of Base Erosion and Anti-Abuse Tax.

Recent legislation enacted in the United States includes significant provisions, such as the permanent extension of certain expiring provisions of the Tax Cuts and Jobs Act, modifications to the international tax framework and the restoration of favorable tax treatment for certain business provisions. The legislation has multiple effective dates, with certain provisions effective in 2025 and others implemented through 2027. We are currently assessing the impact of this legislation on our consolidated financial statements and disclosures.