Exhibit 8.1

List of subsidiary companies

At 31 December 2022

The principal operating subsidiary companies of the Rio Tinto Group are listed in Note 30 to the 2022 Financial statements. The principal intermediate holding companies and group finance companies are as follows:

Company and country of incorporation			Principal activities			Class of shares held			Proportion of class held			Group interest
									%			%
Australia
Hamersley Holdings Limited			Holding company			AUD Ordinary shares			100			100
North IOC Holdings Pty Ltd			Holding company			AUD Ordinary shares			100			100
North Limited			Holding company			AUD Ordinary shares			100			100
Pacific Aluminium Pty. Limited			Holding company			AUD Ordinary shares			100			100
Peko-Wallsend Pty Ltd			Holding company			AUD Ordinary shares			100			100
Rio Tinto Finance Limited			Finance company			AUD Ordinary shares			100			100
Rio Tinto Finance (USA) Limited			Finance company			AUD Ordinary shares			100			100
Rio Tinto Investments One Pty Limited			Holding company			AUD Ordinary shares			100			100
Rio Tinto Investments Two Pty Limited			Holding company			AUD Ordinary shares			100			100
Robe River Limited			Holding company			AUD Ordinary shares			100			100
Bermuda
North IOC (Bermuda) Holdings Limited			Holding company			US$1.00 Ordinary shares			100			100
North IOC (Bermuda) Limited			Holding company			US$1.00 Ordinary shares			100			100
						US$100,000.00 Preferred shares			100			100
			US$143.64 Class A Ordinary shares						100			100
QIT Madagascar Minerals Ltd.			Holding company			US$1.00 Ordinary shares			100			100
Canada
46117 Yukon Inc.			Holding company			CAD Common shares			100			100
						CAD Preferred shares			100			100
535630 Yukon Inc.			Holding company			CAD Common shares			100			100
						CAD Preferred shares			100			100
Rio Tinto THR Inc.			Holding company			CAD Common shares			100			100
Rio Tinto Canada Inc			Holding company			CAD Class B shares			100			100
						CAD Class C shares			100			100
						CAD Class D shares			100			100
						CAD Class J shares			100			100
						CAD Class S shares			100			100
Netherlands
Rio Tinto Eastern Investments B.V.			Holding company			€12,510,234,217.00 Ordinary shares			100			100
South Africa
Richards Bay Mining Holdings (Proprietary) Limited			Holding company			ZAR1.00 A Ordinary shares			100			100
						ZAR1.00 B Ordinary shares			100			100
Richards Bay Titanium Holdings (Proprietary) Limited			Holding company			ZAR1.00 A Ordinary shares			100			100
						ZAR1.00 B Ordinary shares			100			100
United Kingdom
Rio Tinto European Holdings Limited			Holding company			£1.00 Ordinary shares			100			100
Rio Tinto Finance plc			Finance company			£1.00 Ordinary shares			100			100
						US$1.00 Ordinary shares			100			100
Rio Tinto Finance (USA) plc			Finance company			£1.00 Ordinary shares			100			100
Rio Tinto International Holdings Limited			Holding company			£1.00 Ordinary shares			100			100
Rio Tinto Simfer UK Limited			Holding company			US$1.00 Ordinary shares			100			100
United States of America
Rio Tinto America Holdings Inc.			Holding company			US$0.01 Class A Common shares			100			100
						US$100.00 Series A Preferred Stock			100			100

---

Company and country of incorporation

Principal activities

Class of shares held

Proportion of class held

Group interest

Rio Tinto America Inc.

Holding company

US$100.00 Common shares

100

100

Rio Tinto Finance (USA) Inc.

Holding company

US$1.00 Common shares

100

100

Rio Tinto Minerals Inc.

Holding company

US$0.01 Common shares

100

100