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Exhibit 8.1
 
Subsidiaries
 
The following is a list of our significant subsidiaries, including the name, country/jurisdiction of incorporation and the proportion of our ownership interest.
 
Subsidiary
Jurisdiction
Ownership
Tower US Holdings Inc.
Delaware
100% directly
Tower Semiconductor NPB Holdings Inc.
Delaware
100% indirectly through Tower US Holdings Inc.
Tower Semiconductor Newport Beach, Inc.
Delaware
100% indirectly through Tower Semiconductor NPB Holdings Inc.
Newport Fab LLC
Delaware
100% indirectly through Tower Semiconductor Newport Beach Inc.
Tower Semiconductor San Antonio Inc.
Delaware
100% indirectly through Tower US Holdings Inc.
TowerJazz Panasonic Semiconductor Co., Ltd.
Japan
51% directly