| | | | | | | | |
| Subsidiary | | Jurisdiction |
| | |
| Nikola Subsidiary Corporation | | Delaware |
| | |
| Nikola Motor Company, LLC | | Arizona |
| | |
| 4141 East Broadway RD LLC | | Arizona |
| | |
| Nikola AG23 LLC | | Delaware |
| | |
| Nikola Powersports, LLC | | Arizona |
| | |
| Nikola Energy Company, LLC | | Arizona |
| | |
| Nikola Gmbh | | Germany |
| | |
| Romeo Power, Inc. | | Delaware |
| | |
| Romeo Systems, Inc. | | Delaware |
| | |
| Romeo Systems Technology Inc. | | Delaware |
| | |
| Free Form Factory, Inc. | | New York |
| | |
| Nikola Desert Logistics LLC | | Arizona |
| | |
| Nikola Properties, LLC | | California |
| | |
| Nikola H2 2081 W Placentia Lane LLC | | California |
| | |
| Nikola Motor Canada, Inc. | | Canada (Alberta) |
| | |
| Camions Nikola Inc. | | Canada (Quebec) |