Exhibit 8.1
Subsidiaries of Intercure Ltd.
Intercure Ltd. has the following subsidiary:
| Subsidiary Name | Country of Incorporation | Ownership Percentage | ||||||
| Canndoc Ltd. | Israel | 100 | % | |||||
| Cannolam Ltd. | Israel | 50.1 | % | |||||
| Pharmazone Pharmacy Ltd | Israel | 100 | % | |||||
| Ahuza Pharmacy D.Y Ltd. | Israel | 100 | % | |||||
| Maayan Haim Pharmacy 2015 Ltd | Israel | 51 | % | |||||
| Doron Pharmacy Ltd | Israel | 100 | % | |||||
| (MSMS) Greenlog Global Ltd | Israel | 100 | % | |||||
| Hello Medical Partnership | Israel | 51 | % | |||||
| My Binyamina Club Pharm 2022 Ltd | Israel | 51 | % | |||||
| Club Pharm Ltd | Israel | 100 | % | |||||
| Bio Max Partnership | Israel | 55 | % | |||||