Exhibit 8.1
List of Subsidiaries
| Name | Jurisdiction of Organization | Ownership Percentage |
| ioneer Canada ULC | Canada | 100% |
| Ioneer Holdings USA Inc. | USA | 100% |
| Ioneer Holdings Nevada Inc. | USA | 100% |
| Ioneer USA Corporation | USA | 100% |
| Ioneer Minerals Corporation | USA | 100% |
| Gerlach Gold LLC | USA | 100% |
| Paradigm AZ LLC | USA | 100% |
| ioneer Rhyolite Ridge Holdings LLC | USA | 100% |
| ioneer Rhyolite Ridge MidCo LLC | USA | 100% |
| Ioneer Rhyolite Ridge LLC | USA | 100% |
| Ioneer Rhyolite SLP LLC | USA | 100% |
