EXHIBIT 8.1

Companies	Equity interest (%) 12/31/2021	Core business	Jurisdiction of incorporation
Direct interest in subsidiaries: full consolidation
CSN Islands VII Corp.	100.00	Financial transactions	Cayman Islands
CSN Inova Ventures	100.00	Equity interests and financial transactions	Cayman Islands
CSN Islands XII Corp.	100.00	Financial transactions	Cayman Islands
CSN Steel S.L.U.	100.00	Equity interests and financial transactions	Spain
TdBB S.A (*)	100.00	Equity interests	Panamá
Sepetiba Tecon S.A.	99.99	Port services	Brazil
Minérios Nacional S.A.	99.99	Mining and equity interests	Brazil
Companhia Florestal do Brasil	99.99	Reforestation	Brazil
Estanho de Rondônia S.A.	99.99	Tin mining	Brazil
Companhia Metalúrgica Prada	99.99	Manufacture of containers and distribution of steel products	Brazil
CSN Mineração S.A.	78.24	Mining	Brazil
CSN Energia S.A.	99.99	Sale of electric power	Brazil
FTL - Ferrovia Transnordestina Logística S.A.	92.71	Railroad logistics	Brazil
Nordeste Logística S.A.	99.99	Port services	Brazil
CSN Inova Ltd.	100.00	Advisory and implementation of new development projects	Israel
CBSI - Companhia Brasileira de Serviços de Infraestrutura	99.99	Equity interests and product sales and iron ore	Brazil
CSN Cimentos S.A.	99.99	Manufacturing and sale of cement	Brazil
Berkeley Participações e Empreendimentos S.A.	100.00	Electric power generation and equity interests	Brazil
CSN Inova Soluções S.A.	99.99	Equity interests	Brazil
CSN Participações I	99.99	Equity interests	Brazil
CSN Participações II	99.99	Equity interests	Brazil
CSN Participações	99.99	Equity interests	Brazil
CSN Participações	99.99	Equity interests	Brazil
CSN Participações	99.99	Equity interests	Brazil
Indirect interest in subsidiaries: full consolidation
Lusosider Projectos Siderúrgicos S.A.	100.00	Equity interests and product sales	Portugal
Lusosider Aços Planos, S.A.	99.99	Steel and equity interests	Portugal
CSN Resources S.A.	100.00	Financial transactions and equity interests	Luxembourg
Companhia Brasileira de Latas	99.99	Sale of cans and containers in general and equity interests	Brazil
Companhia de Embalagens Metálicas MMSA	99.99	Production and sale of cans and related activities	Brazil
Companhia de Embalagens Metálicas - MTM	99.99	Production and sale of cans and related activities	Brazil

CSN Steel Holdings 1, S.L.U.	100.00	Financial transactions, product sales and equity interests	Spain
CSN Productos Siderúrgicos S.L.	100.00	Financial transactions, product sales and equity interests	Spain
Stalhwerk Thüringen GmbH	100.00	Production and sale of long steel and related activities	Germany
CSN Steel Sections Polska Sp.Z.o.o	100.00	Financial transactions, product sales and equity interests	Poland
CSN Mining Holding, S.L	78.24	Financial transactions, product sales and equity interests	Spain
CSN Mining GmbH	78.24	Financial transactions, product sales and equity interests	Austria
CSN Mining Asia Limited	78.24	Commercial representation	Hong Kong
Lusosider Ibérica S.A.	100.00	Steel, commercial and industrial activities and equity interests	Portugal
CSN Mining Portugal, Unipessoal Lda.	78.24	Commercial and representation of products	Portugal
Companhia Siderúrgica Nacional, LLC	100.00	Import and distribution/resale of products	United States
CSN Cimentos S.A.	-	Manufacturing and sale of cement	Brazil
Elizabeth Cimentos S.A.	99.98	Manufacturing and sale of cement	Brazil
Elizabeth Mineração Ltda.	99.96	Mining	Brazil
Direct interest in joint operations: proportionate consolidation
Itá Energética S.A.	48.75	Electric power generation	Brazil
Consórcio da Usina Hidrelétrica de Igarapava	17.92	Electric power consortium	Brazil
Direct interest in joint ventures: equity method
MRS Logística S.A.	18.64	Railroad transportation	Brazil
Aceros Del Orinoco S.A.	31.82	Dormant company	Panamá
Transnordestina Logística S.A.	47.26	Railroad logistics	Brazil
Equimac S.A.	50.00	Rental of commercial and industrial machinery and equipment	Brazil
Indirect interest in joint ventures: equity method
MRS Logística S.A.	14.58	Railroad transportation	Brazil
Direct interest in associates: equity method
Arvedi Metalfer do Brasil S.A.	20.00	Metallurgy and equity interests	Brazil
Exclusive funds: full consolidation
Diplic II - Private credit balanced mutual fund	100.00	Investment fund	Brazil
Caixa Vértice - Private credit balanced mutual fund	100.00	Investment fund	Brazil
VR1 - Private credit balanced mutual fund	100.00	Investment fund	Brazil

(*) Dormant companies.