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| Subsidiary | | Jurisdiction |
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| Nikola Subsidiary Corporation | | Delaware |
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| Nikola Motor Company, LLC | | Arizona |
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| 4141 East Broadway RD LLC | | Arizona |
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| Nikola AG23 LLC | | Arizona |
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| Nikola Powersports, LLC | | Arizona |
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| Nikola Energy Company, LLC | | Arizona |
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| Nikola Thunderbird LLC | | Arizona |
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| Nikola Gmbh | | Germany |
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| Romeo Power, Inc. | | Delaware |
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| Romeo Systems Inc | | Delaware |
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| Romeo Systems Technology, LLC | | Delaware |
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| Hyla Hydrogen LLC | | Delaware |
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| Free Form Factory, Inc. | | New York |
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| Nikola Desert Logistics LLC | | Arizona |
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| Nikola Phx Hub Holdings, LLC | | Delaware |
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| Nikola Phx Hub LLC | | Delaware |
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| Nikola Properties, LLC | | California |
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| Nikola H2 2081 W Placentia Lane LLC | | California |
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