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Exhibit 8.1
LIST OF PRINCIPAL SUBSIDIARIES
The following is a list of ArcelorMittal’s principal operating subsidiaries as of December 31, 2025, each wholly- or majority-owned directly or indirectly through intermediate holding companies
 Name of SubsidiaryAbbreviationCountry
 North America 
ArcelorMittal Calvert LLCArcelorMittal CalvertUnited States of America
 ArcelorMittal Dofasco G.P.ArcelorMittal DofascoCanada
 ArcelorMittal Long Products Canada G.P.ArcelorMittal Long Products CanadaCanada
 ArcelorMittal México S.A. de C.V.ArcelorMittal MexicoMexico
ArcelorMittal Texas HBI LLCArcelorMittal Texas HBIUnited States of America
  
 Brazil and neighboring countries ("Brazil")
Acindar Industria Argentina de Aceros S.A.AcindarArgentina
 ArcelorMittal Brasil S.A.ArcelorMittal BrasilBrazil
 ArcelorMittal Pecém S.A.ArcelorMittal PecémBrazil
 Europe
ArcelorMittal Belgium N.V.ArcelorMittal BelgiumBelgium
ArcelorMittal Belval & Differdange S.A.ArcelorMittal Belval & DifferdangeLuxembourg
ArcelorMittal Bremen GmbHArcelorMittal BremenGermany
 ArcelorMittal Duisburg GmbHArcelorMittal DuisburgGermany
 ArcelorMittal Eisenhüttenstadt GmbHArcelorMittal EisenhüttenstadtGermany
 ArcelorMittal España S.A.ArcelorMittal EspañaSpain
 ArcelorMittal Flat Europe S.A.AMFELuxembourg
 ArcelorMittal France S.A.S.ArcelorMittal FranceFrance
 ArcelorMittal Hamburg GmbHArcelorMittal HamburgGermany
 ArcelorMittal Méditerranée S.A.S.ArcelorMittal MéditerranéeFrance
 ArcelorMittal Poland S.A.ArcelorMittal PolandPoland
Sustainable Solutions
AM Green Energy Private LimitedArcelorMittal Green EnergyIndia
 ArcelorMittal International Luxembourg S.A.ArcelorMittal International LuxembourgLuxembourg
Mining
ArcelorMittal Liberia Holdings Ltd.1
ArcelorMittal LiberiaLiberia
ArcelorMittal Mining Canada G.P. and ArcelorMittal Infrastructure Canada G.P.ArcelorMittal Mines and Infrastructure Canada ("AMMC")Canada
 Others
 ArcelorMittal South Africa Ltd.ArcelorMittal South AfricaSouth Africa
 PJSC ArcelorMittal Kryvyi RihArcelorMittal Kryvyi RihUkraine
1.ArcelorMittal Liberia Holdings Ltd. with operations in Liberia is incorporated in Cyprus.