Exhibit 8.1
Subsidiaries of Nayax Ltd.
Nayax Ltd. is the ultimate holding company for our subsidiaries. As of December 31, 2022, we had 25 (direct or indirect) subsidiaries. The following table sets out for the subsidiaries we consider significant as of December 31, 2022, the country of incorporation and the percentage ownership and voting interest held by us.
| Company | Country of Incorporation | Percentage Ownership and Voting Interest | Main Activities | |||
| Nayax LLC | USA (Maryland) | 100% | Sale of the Company’s products and services | |||
| Nayax Europe UAB | Lithuania | 100% | Processing transactions on behalf of the Company’s customers in Europe | |||
| Nayax AU PTY Ltd. | Australia | 100% | Sale of the Company’s products and services | |||
| Nayax (UK) Limited | UK | 100% | Sale of the Company’s products and services |