| Entity | State or Country of Incorporation | ||||
| EPAM Systems Albania SHPK | Albania | ||||
| EPAM Systems Argentina S.R.L. | Argentina | ||||
| Vates S.A. | Argentina | ||||
| Neoris Argentina S.A. | Argentina | ||||
| Neoris One Argentina S.A. | Argentina | ||||
| Neoris Consulting Argentina S.A. | Argentina | ||||
| EPAM Systems LLC | Armenia | ||||
| EPAM Systems (Australia) Pty. Ltd. | Australia | ||||
| First Derivative (Aus) 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 | ||||
| OOO Odysseus Data Services | Belarus | ||||
| EPAM Systems Belgium | Belgium – branch of Netherlands | ||||
| Emakina.BE BV | Belgium | ||||
| EPAM Systems Belgium Srl | Belgium | ||||
| EPAM Systems Brazil LTDA. | Brazil | ||||
| Neoris do Brasil Ltda. | Brazil | ||||
| J8 Corp | British Virgin Islands | ||||
| EPAM Systems Bulgaria EOOD | Bulgaria | ||||
| EPAM Systems Canada, Ltd | Canada | ||||
| First Derivatives Canada Inc. | Canada | ||||
| EPAM Systems Chile SpA | Chile | ||||
| Vates Chile SPA | Chile | ||||
| Neoris Chile Ltda. | Chile | ||||
| EPAM Continuum Shanghai Co., Ltd. | China | ||||
| Guangzhou EPAM Systems Co., Ltd. | China | ||||
| EPAM Systems (Suzhou) Co., Ltd. | China | ||||
| Suzhou Evelo Technology Company Limited | China | ||||
| EPAM Systems (Shenzhen) Co. Ltd. | China | ||||
| EPAM Systems (Suzhou) Co., Ltd. | China – Beijing Branch | ||||
| EPAM Systems (Suzhou) Co., Ltd. | China – Chengdu Branch | ||||
| EPAM Systems Colombia S.A.S | Colombia | ||||
| Vates Colombia SAS | Colombia | ||||
| Neoris Colombia S.A.S. | Colombia | ||||
| EPAM Systems d.o.o. | Croatia | ||||
| EPAM Systems (Cyprus) Limited | Cyprus | ||||
| EPAM Solutions (Cyprus) Limited | Cyprus | ||||
| EPAM Systems (Czech Republic) s.r.o. | Czech Republic | ||||
| Odysseus Data Services s.r.o. | Czech Republic | ||||
| Neoris Czech Republic S.R.O. | Czech Republic | ||||
| EPAM Systems ApS | Denmark | ||||
| EPAM Systems Dominicana SRL | Dominican Republic | ||||
| Neoris-Ecuador S.A.S. | Ecuador | ||||
| EPAM France SAS | France | ||||
| EPAM Systems France | France | ||||
| EPAM Systems (Georgia) LLC | Georgia | ||||
| COREtransform GmbH | Germany | ||||
| Emakina.DE GmbH i.L. | Germany | ||||
| EPAM Systems GmbH | Germany | ||||
| test IO GmbH | Germany | ||||
| Odysseus Data Services GmbH | Germany | ||||
| EPAM SYSTEMS HELLAS SINGLE MEMBER PRIVATE COMPANY | Greece | ||||
| EPAM Systems (Hong Kong) Limited | Hong Kong | ||||
| EPAM Systems (Asia) Limited | Hong Kong | ||||
| First Derivative (Hong Kong) Limited | Hong Kong | ||||
| EPAM Systems Kft | Hungary | ||||
| Neoris Consulting & Information Technology Services LLC | Hungary | ||||
| EPAM Systems India Private Limited | India | ||||
| Emakina (INDIA) Private Limited | India | ||||
| Neoris Consulting Services India Private Ltd. | India | ||||
| EPAM Systems (Ireland) Limited | Ireland | ||||
| First Derivative (Ireland) Limited | Ireland | ||||
| Naya P.A.I. Technologies Ltd. | Israel | ||||
| WhiteHat Cyber Labs Ltd. | Israel | ||||
| WhiteHat Ltd. | Israel | ||||
| EPAM Systems Italy S.r.l. | Italy | ||||
| EPAM Systems Japan G.K. | Japan | ||||
| First Derivatives Japan Co., Limited | Japan | ||||
| LLP EPAM Kazakhstan | Kazakhstan | ||||
| Limited Liability Partnership “EPAM Solutions” | Kazakhstan | ||||
| EPAM Systems LLC | Kyrgyzstan | ||||
| EPAM Systems SIA | Latvia | ||||
| Emakina Lb. S.A.L. | Lebanon | ||||
| EPAM Sistemos, UAB | Lithuania | ||||
| UAB "EPAM SISTEMOS" Kauno Branch | Lithuania-Kauno Branch | ||||
| Odysseus Data Services UAB | Lithuania | ||||
| JUST BI Sdn Bhd | Malaysia | ||||
| Ricston Limited | Malta | ||||
| EPAM Systems Mexico S. de R.L. de C.V. | Mexico | ||||
| S4N Mexico S.C. | Mexico | ||||
| Neoris de Mexico S.A. de C.V. | Mexico | ||||
| EPAM Systems SRL | Moldova | ||||
| EPAM Systems Montenegro d.o.o. | Montenegro | ||||
| Emakina.NL BV | Netherlands | ||||
| EPAM Systems Netherlands BV | Netherlands | ||||
| Neoris NV | Netherlands | ||||
| S4N Panama S.A | Panama | ||||
| Neoris Peru S.A.C. | Peru | ||||
| EPAM Systems Philippines | Philippines | ||||
| EPAM Systems (Poland) sp z.o.o. | Poland | ||||
| PolSource sp. z.o.o. | Poland | ||||
| First Derivatives Poland S.P. Z.o.o | Poland | ||||
| EPAM Systems Portugal, Unipessoal Lda. | Portugal | ||||
| Emakina Branch QFC | Qatar | ||||
| EPAM Systems WLL | Qatar | ||||
| EPAM Systems International SRL | Romania | ||||
| EPAM Systems Limited Company | Saudi Arabia | ||||
| EPAM Systems d.o.o. Beograd | Serbia | ||||
| Emakina Asia PTE Ltd | Singapore | ||||
| EPAM Systems PTE Ltd. | Singapore | ||||
| First Derivatives Pte. Ltd | Singapore | ||||
| EPAM System s.r.o. | Slovak Republic | ||||
| Emakina ZA Proprietary Limited | South Africa | ||||
| FIRST DERIVATIVES SOUTH AFRICA PROPRIETARY LIMITED | South Africa | ||||
| EPAM Systems Spain SL | Spain | ||||
| Consultora de Telecomunicaciones Optiva Media, S.L. | Spain | ||||
| Neoris Spain S.L.U. | Spain | ||||
| FD Technologies Spain, S.L.U. | Spain | ||||
| Emakina AB | Sweden | ||||
| EPAM Systems Nordic AB | Sweden | ||||
| First Derivatives Sweden AB | Sweden | ||||
| COREtransform GmbH | Switzerland | ||||
| Diamond Dogs Switzerland GmbH | Switzerland | ||||
| Emakina.CH LABEL.ch GmbH | Switzerland | ||||
| EPAM Systems (Switzerland) Sàrl | Switzerland | ||||
| EPAM SOLUTIONS (Switzerland) AG | Switzerland | ||||
| 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 Systems Turkey Yazılım Geliştirme Limited Şirketi İstanbul Bilişim Vadisi Şubesi | Turkey | ||||
| EPAM Systems Turkey Yazılım Geliştirme Limited Şirketi Ege Serbest Bölge Şubesi | Turkey | ||||
| EPAM Digital LLC | Ukraine | ||||
| EPAM Systems LLC | Ukraine | ||||
| EPAM Solutions LLC | Ukraine | ||||
| COREtransform Ltd. | United Kingdom | ||||
| EPAM Systems Ltd. | United Kingdom | ||||
| Great Fridays Limited | United Kingdom | ||||
| PolSource Ltd. | United Kingdom | ||||
| Ricston UK Limited | United Kingdom | ||||
| Think Limited | United Kingdom | ||||
| FIRST DERIVATIVE LTD | United Kingdom | ||||
| Alliance Consulting Global Holdings, Inc. | Delaware, USA | ||||
| Alliance Global Services, Inc. | Delaware, USA | ||||
| Alliance Global Services, LLC | Delaware, USA | ||||
| Continuum Innovation LLC | Delaware, USA | ||||
| Competentum-USA Ltd. | Delaware, USA | ||||
| EPAM CY Holdco, LLC | Delaware, USA | ||||
| EPAM DX, LLC | Delaware, USA | ||||
| EPAM Global Campus, LLC | Delaware, USA | ||||
| EPAM Government Solutions, LLC | Delaware, USA | ||||
| EPAM Intercompany Management, LLC | Delaware, USA | ||||
| First Derivatives Holdings, Inc. | Delaware, USA | ||||
| First Derivatives US, Inc. | Delaware, USA | ||||
| Great Fridays Inc. | Delaware, USA | ||||
| Maravir Technologies LLC | Delaware, USA | ||||
| Naya P.A.I. Technologies Inc. | Delaware, USA | ||||
| Navigation Arts, Inc. | Delaware, USA | ||||
| Odysseus Data Services, Inc. | Delaware, USA | ||||
| ShareKnowledge Inc. | Delaware, USA | ||||
| test IO, Inc. | Delaware, USA | ||||
| Vates, Inc. | Delaware, USA | ||||
| Vested Development, Inc. | Delaware, USA | ||||
| Neoris USA, Inc. | Florida, USA | ||||
| Continuum LLC | Massachusetts, USA | ||||
| PolSource Inc. | Nevada, USA | ||||
| EPAM Systems LLC | New Jersey, USA | ||||
| FOREFRONT LLC | New Jersey, USA | ||||
| Emakina.US Inc. | New York, USA | ||||
| The Reference.US Inc. | New York, USA | ||||
| EPAM Upskill, LLC | Pennsylvania, USA | ||||
| Essentia Advisory Partners, LLC | Texas, USA | ||||
| S4N America Inc. | Washington, USA | ||||
| Epam Software Engineering and Consultancy Services LLC | UAE | ||||
| EPAM Software Engineering and Consultancy Services LLC – Dubai Branch (non-free zone) | UAE | ||||
| Emakina FZ-LLC | UAE | ||||
| EPAM Systems Uruguay S.R.L | Uruguay | ||||
| Maravir S.A. | Uruguay | ||||
| EPAM Systems FE LLC | Uzbekistan | ||||
| LLC IT-PARK UNIVERSITY | Uzbekistan | ||||
| EPAM Systems (Vietnam) Company Limited | Vietnam | ||||