| Entity | State or Country of Incorporation | ||||
| EPAM Systems Argentina S.R.L. | Argentina | ||||
| EPAM Systems LLC | Armenia | ||||
| EPAM Systems (Australia) Pty. Ltd. | Australia | ||||
| EPAM Systems Austria GmbH | Austria | ||||
| Emakina Central & Eastern Europe GmbH | Austria | ||||
| NetLounge Cloud Services GmbH | Austria | ||||
| EPAM Information Corporate Systems FPUE | Belarus | ||||
| EPAM Systems FLLC | Belarus | ||||
| EPAM Systems Belgium | Belgium – branch of Netherlands | ||||
| Emakina Group Srl | Belgium | ||||
| EPAM Systems Belgium Srl | Belgium | ||||
| The Reference NV BV (BE) | Belgium | ||||
| EPAM Systems Brazil LTDA. | Brazil | ||||
| J8 Corp | British Virgin Islands | ||||
| EPAM Systems Bulgaria EOOD | Bulgaria | ||||
| EPAM Systems Canada, Ltd. | Canada | ||||
| EPAM Systems Chile SpA | Chile | ||||
| EPAM Continuum (Shanghai) Co., Ltd. | China | ||||
| Guangzhou EPAM Systems Co., Ltd. | China | ||||
| EPAM Systems (Suzhou) Co., Ltd. | China | ||||
| EPAM Systems (Shenzhen) Co. Ltd. | China | ||||
| EPAM Systems (Suzhou) Co., Ltd. | China – Beijing Branch | ||||
| EPAM Systems (Suzhou) Co., Ltd. | China – Chengdu Branch | ||||
| Suzhou Evelo Technology Company Limited | China | ||||
| EPAM Systems Colombia S.A.S | Colombia | ||||
| S4N Beyond S.A.S. | Colombia | ||||
| S4N S.A.S. | Colombia | ||||
| Seven4n S.A.S. | Colombia | ||||
| EPAM Systems d.o.o. | Croatia | ||||
| Emakina.HR d.o.o | Croatia | ||||
| EPAM Systems (Cyprus) Limited | Cyprus | ||||
| EPAM Systems (Czech Republic) s.r.o. | Czech Republic | ||||
| EPAM Systems ApS | Denmark | ||||
| EPAM Systems Dominicana SRL | Dominican Republic | ||||
| EPAM Systems France | France | ||||
| Emakina.FR SAS | France | ||||
| EPAM Systems (Georgia) LLC | Georgia | ||||
| EPAM Systems GmbH | Germany | ||||
| test IO GmbH | Germany | ||||
| COREtransform GmbH | Germany | ||||
| Emakina.DE GmbH i.L. | Germany | ||||
| EPAM Systems Hellas Single Member Private Company | Greece | ||||
| EPAM Systems (Asia) Limited | Hong Kong | ||||
| EPAM Systems (Hong Kong) Limited | Hong Kong | ||||
| EPAM Systems Kft | Hungary | ||||
| EPAM Systems India Private Limited | India | ||||
| Emakina (INDIA) Private Limited | India | ||||
| EPAM Systems (Ireland) Limited | Ireland | ||||
| WhiteHat Cyber Labs Ltd. | Israel | ||||
| Naya P.A.I. Technologies Ltd. | Israel | ||||
| WhiteHat Ltd. | Israel | ||||
| EPAM Systems Italy S.r.l. | Italy | ||||
| EPAM Systems Japan G.K. | Japan | ||||
| LLP EPAM Kazakhstan | Kazakhstan | ||||
| EPAM Systems LLC (Kyrgyzstan) | Kyrgyzstan | ||||
| EPAM Systems SIA | Latvia | ||||
| Emakina Lb. S.A.L. | Lebanon | ||||
| EPAM Sistemos, UAB | Lithuania | ||||
| EPAM Sistemos, UAB "EPAM SISTEMOS" Kauno Branch | Lithuania-Kauno Branch | ||||
| EPAM Systems (Malaysia) S.D.N.B.H.D. | Malaysia | ||||
| JUST BI SDN BHD | Malaysia | ||||
| Ricston Limited | Malta | ||||
| EPAM Systems Mexico S. de R.L. de C.V. | Mexico | ||||
| S4N Mexico S.C. | Mexico | ||||
| EPAM Systems SRL | Moldova | ||||
| EPAM Systems Montenegro d.o.o. | Montenegro | ||||
| Just-BI BV | Netherlands | ||||
| EPAM Systems Netherlands BV | Netherlands | ||||
| Emakina.NL BV | Netherlands | ||||
| S4N Panama S.A. | Panama | ||||
| EPAM Systems Philippines | Philippines | ||||
| EPAM Systems (Poland) sp z.o.o. | Poland | ||||
| PolSource sp. z.o.o. | Poland | ||||
| Emakina.PL Sp. z.o.o | Poland | ||||
| EPAM Systems Portugal, Unipessoal Lda. | Portugal | ||||
| EPAM Systems WLL | Qatar | ||||
| Emakina Branch QFC | Qatar | ||||
| Epam Systems International SRL | Romania | ||||
| EPAM Systems Company Limited | Saudi Arabia | ||||
| EPAM Systems d.o.o. Beograd | Serbia | ||||
| Emakina.RS d.o.o. Novi Sad | Serbia | ||||
| EPAM Systems PTE Ltd. | Singapore | ||||
| Emakina Asia PTE Ltd | Singapore | ||||
| EPAM System s.r.o. | Slovak Republic | ||||
| Emakina ZA Proprietary Limited | South Africa | ||||
| EPAM Systems Spain SL | Spain | ||||
| Consultora de Telecomunicaciones Optiva Media, S.L. | Spain | ||||
| EPAM Systems Nordic AB | Sweden | ||||
| Emakina Commerce AB | Sweden | ||||
| Emakina AB | Sweden | ||||
| EPAM Systems (Switzerland) GmbH | Switzerland | ||||
| COREtransform GmbH | Switzerland | ||||
| Diamond Dogs Switzerland GmbH | Switzerland | ||||
| Emakina.CH LABEL.ch SA | Switzerland | ||||
| Emakina Bilgisayar Yazılım İnşaat Turizm Sanayi ve Ticaret A.Ş. | Turkey | ||||
| Emakina Bilgisayar Yazılım İnşaat Turizm Sanayi ve Ticaret A.Ş. Ege Serbest Bölge Şubesi (Free-Zone Branch) | Turkey | ||||
| Cloudcrazy Yazilim Danişmanlik Teknoloji Hiz. A.Ş. | Turkey | ||||
| EPAM Systems Yazılım Geliştirme Ltd. Şti. | Turkey | ||||
| EPAM Systems Turkey Yazılım Geliştirme Limited Şirketi İzmir Bilişim Vadisi Şubesi | Turkey | ||||
| EPAM Systems Turkey Yazılım Geliştirme Limited Şirketi Antalya OSB Teknopark Şubesi | Turkey | ||||
| EPAM Solutions LLC | Ukraine | ||||
| EPAM Systems LLC | Ukraine | ||||
| EPAM Digital LLC | Ukraine | ||||
| Think Limited | United Kingdom | ||||
| Ricston UK Limited | United Kingdom | ||||
| EPAM Systems Ltd. | United Kingdom | ||||
| PolSource Ltd. | United Kingdom | ||||
| Great Fridays Limited | United Kingdom | ||||
| COREtransform Ltd. | United Kingdom | ||||
| Great Fridays, Inc. | Delaware Corp. USA | ||||
| Alliance Consulting Global Holdings, Inc. | Delaware Corp. USA | ||||
| PolSource Inc. | Nevada Corp. USA | ||||
| Essentia Advisory Partners, LLC | Texas LLC USA | ||||
| Alliance Global Services, LLC | Delaware LLC USA | ||||
| Competentum-USA Ltd. | Delaware Corp. USA | ||||
| ShareKnowledge Inc. | Delaware Corp. USA | ||||
| EPAM DX, LLC | Delaware LLC USA | ||||
| Continuum Innovation LLC | Delaware LLC USA | ||||
| EPAM Upskill, LLC | Pennsylvania LLC USA | ||||
| test IO, Inc. | Delaware Corp. USA | ||||
| Naya P.A.I. Technologies Inc. | Delaware Corp. USA | ||||
| Vested Development, Inc. | Delaware Corp. USA | ||||
| S4N America Inc. | Washington Corp. USA | ||||
| EPAM Systems LLC | New Jersey LLC USA | ||||
| Alliance Global Services, Inc. | Delaware Corp. USA | ||||
| Navigation Arts, Inc. | Delaware Corp. USA | ||||
| EPAM Government Solutions, LLC | Delaware LLC USA | ||||
| Continuum LLC | Massachusetts LLC USA | ||||
| Emakina.US Inc. | New York Corp. USA | ||||
| The Reference.US Inc. | New York Corp. USA | ||||
| EPAM Global Campus, LLC | Delaware LLC USA | ||||
| EPAM Software Engineering and Consultancy Services LLC – Dubai Branch | UAE | ||||
| EPAM Systems FZ-LLC | UAE | ||||
| COREtransform Consulting MEA Ltd. | UAE | ||||
| Emakina FZ-LLC | UAE | ||||
| Cloudworks Consulting FZ-LLC | UAE | ||||
| Epam Software Engineering and Consultancy Services LLC | UAE | ||||
| EPAM Systems Uruguay S.R.L | Uruguay | ||||
| EPAM Systems FE LLC | Uzbekistan | ||||
| LLC IT-PARK UNIVERSITY | Uzbekistan | ||||
| EPAM Systems (Vietnam) Company Limited | Vietnam | ||||