| Company Name | Incorporation Location |
| 66 Pipe Line Company | Delaware |
| Albuquerque Retail & Convenience, LLC | Delaware |
| Asamera Oil (U.S.) Inc. | Montana |
| BVLC, Inc. | California |
| C.S. Land, Inc. | California |
| Calcasieu Properties, L.L.C. | Delaware |
| Clearwater Ltd. | Bermuda |
| Danube Limited | Bermuda |
| Denver Retail and Convenience LLC | Delaware |
| Douglas Oil Company of California | California |
| Douglas Stations, Inc. | Delaware |
| Four Star Beverage Company, Inc. | Texas |
| Four Star Holding Company, Inc. | Texas |
| Interkraft Handel GmbH | Germany |
| JET Energy Trading GmbH | Germany |
| JET Petrol Limited | Northern Ireland |
| Jet Petroleum Limited | England |
| JET Tankstellen Austria GmbH | Austria |
| JET Tankstellen Deutschland GmbH | Germany |
| Jet Tankstellen-Betriebs GmbH | Germany |
| Jiffy Limited | England |
| Kansas City Retail & Convenience, LLC | Delaware |
| Kayo Oil Company | Delaware |
| Linden Urban Renewal Limited Partnership | New Jersey |
| P66REX LLC | Delaware |
| Phillips 66 | Delaware |
| Phillips 66 Asia Ltd. | Bermuda |
| Phillips 66 Asia Pacific Investments Ltd. | Bermuda |
| Phillips 66 Aviation LLC | Delaware |
| Phillips 66 Bantry Bay Terminal Limited | Ireland |
| Phillips 66 Canada Ltd. | Alberta |
| Phillips 66 Carrier LLC | Delaware |
| Phillips 66 Central Europe Inc. | Delaware |
| Phillips 66 Communications Inc. | Delaware |
| Phillips 66 Company | Delaware |
| Phillips 66 Continental Holding GmbH | Germany |
| Phillips 66 CS Limited | England |
| Phillips 66 Developments LLC | Delaware |
| Phillips 66 Energy Technologies LLC | Delaware |
| Phillips 66 European Power Limited | England |
| Phillips 66 Export Terminal Bravo LLC | Delaware |
| Phillips 66 Finance LLC | Delaware |
| Phillips 66 Finance Ltd. | Cayman Islands |
| Phillips 66 Funding Ltd. | Cayman Islands |
| Phillips 66 GmbH | Switzerland |
| Phillips 66 Holdings Ltd. | Cayman Islands |
| Phillips 66 International Inc. | Delaware |
| Phillips 66 International Investments Ltd. | Cayman Islands |
| Phillips 66 International Trading Pte. Ltd. | Singapore |
| Phillips 66 Ireland Limited | Ireland |
| Phillips 66 Ireland Pension Trust Limited | Ireland |
| Phillips 66 Limited | England |
| Phillips 66 Marine International Ltd. | Cayman Islands |
| Phillips 66 Partners GP LLC | Delaware |
| Phillips 66 Partners LP | Delaware |
| Phillips 66 Partners Holdings LLC | Delaware |
| Phillips 66 Payment Systems LLC | Delaware |
| Phillips 66 Pension Plan Trustee Limited | England |
| Phillips 66 Pipeline LLC | Delaware |
| Phillips 66 Polypropylene Canada Inc. | Delaware |
| Phillips 66 Power Generation Services LLC | Delaware |
| Phillips 66 Project Development Inc. | Delaware |
| Phillips 66 Receivables Funding LLC | Delaware |
| Phillips 66 Resources Ltd. | Cayman Islands |
| Phillips 66 Sand Hills LLC | Delaware |
| Phillips 66 Services (Malaysia) Sdn. Bhd. | Malaysia |
| Phillips 66 Southern Hills LLC | Delaware |
| Phillips 66 Sweeny Cogen GP, Inc. | Delaware |
| Phillips 66 Sweeny Cogen LP, LLC | Delaware |
| Phillips 66 Sweeny Frac Alpha LLC | Delaware |
| Phillips 66 Sweeny Frac Bravo LLC | Delaware |
| Phillips 66 Sweeny Frac Charlie LLC | Delaware |
| Phillips 66 Sweeny Frac Delta LLC | Delaware |
| Phillips 66 Trading Limited | England |
| Phillips 66 Treasury Limited | England |
| Phillips 66 TS Limited | England |
| Phillips 66 TVEC Limited | England |
| Phillips 66 UK Development Limited | England |
| Phillips 66 UK Funding Limited | England |
| Phillips 66 UK Holdings Limited | England |
| Phillips 66 Whitegate Refinery Limited | Ireland |
| Phillips 66 WRB Partner LLC | Delaware |
| Phillips Chemical Holdings LLC | Delaware |
| Phillips Gas Company | Delaware |
| Phillips Gas Company Shareholder, Inc. | Delaware |
| Phillips Gas Pipeline Company | Delaware |
| Phillips Specialty Products Inc. | Delaware |
| Phillips Specialty Products KAZ LLP | Kazakhstan |
| Phillips Specialty Products RUS LLC | Russia |
| Phillips Texas Pipeline Company, Ltd. | Texas |
| Phillips Utility Gas Corporation | Delaware |
| Pioneer Investments Corp. | Delaware |
| Pioneer Pipe Line Company | Delaware |
| R.A.Z. Properties, Inc. | California |
| Radius Insurance Company | Cayman Islands |
| Salt Lake City Retail & Convenience, LLC | Delaware |
| Salt Lake Terminal Company | Delaware |
| Seagas Pipeline Company | Delaware |
| Smile Loyalty Limited | England |
| Southern Energy UK Generation Limited | England |
| Spirit Insurance Company | Vermont |
| Tees Valley CHP Limited | England |
| Tees Valley Energy Centre LLP | England |
| WesTTex 66 Pipeline Company | Delaware |
