EXHIBIT 8.1

List of Subsidiaries of Embraer S.A.(*)



|                                                      |  |                              
|----------------------------------------------------- |  | -----------------------------
|Name                                                  |  | Jurisdiction of Incorporation
|Embraer Aircraft Holding, Inc.                        |  | Delaware, U.S.A.             
|Embraer Aircraft Customer Services, Inc.              |  | Florida, U.S.A.              
|Embraer Aircraft Maintenance Services, Inc.           |  | Delaware, U.S.A.             
|Embraer Services, Inc.                                |  | Delaware, U.S.A.             
|Embraer Executive Jet Services, LLC                   |  | Delaware, U.S.A.             
|Embraer Executive Aircraft, Inc.                      |  | Delaware, U.S.A.             
|Embraer Training Services, LLC                        |  | Delaware, U.S.A.             
|Embraer Aero Seating Technologies, LLC                |  | Delaware, U.S.A.             
|Embraer CAE Training Services, LLC                    |  | Delaware, U.S.A.             
|Embraer Engineering & Technology Center USA, Inc.     |  | Delaware, U.S.A.             
|Embraer Credit Limited  ECL, LLC                     |  | Delaware, U.S.A.             
|Embraer Representations, LLP                          |  | Delaware, U.S.A.             
|Embraer Defense and Security, Inc.                    |  | Delaware, U.S.A.             
|Indústria Aeronáutica Neiva Ltda.                     |  | Brazil                       
|ELEB Equipamentos Ltda.                               |  | Brazil                       
|Embraer GPX Ltda.                                     |  | Brazil                       
|ECC do Brasil Participações S.A.                      |  | Brazil                       
|Embraer Defesa e Segurança Participações S.A.         |  | Brazil                       
|Atech - Negócios em Tecnologias S.A.                  |  | Brazil                       
|Bradar Indústria S.A.                                 |  | Brazil                       
|Bradar Aerolevantamento Ltda.                         |  | Brazil                       
|Harpia Sistemas S.A. Em Liquidação                    |  | Brazil                       
|SAVIS Tecnologia e Sistemas S.A.                      |  | Brazil                       
|Visiona Tecnologia Espacial S.A.                      |  | Brazil                       
|Embraer Aviation Europe  EAE                         |  | France                       
|Embraer Aviation International  EAI                  |  | France                       
|Embraer Europe SARL                                   |  | France                       
|Embraer Australia Pty Ltd.                            |  | Australia                    
|Harbin Embraer Aircraft Industry Co., Ltd.            |  | China                        
|Embraer (China) Aircraft Technical Services Co., Ltd. |  | China                        
|Embraer Spain Holding Co., SL                         |  | Spain                        
|ECC Investment Switzerland AG                         |  | Switzerland                  
|ECC Insurance & Financial Company Limited.            |  | Cayman Islands, BWI          
|Embraer Finance Ltd.                                  |  | Cayman Islands, BWI          
|Embraer Overseas Limited                              |  | Cayman Islands, BWI          
|Embraer Portugal  SGPS, S.A.                         |  | Portugal                     
|Embraer Portugal Estruturas Metálicas, S.A.           |  | Portugal                     
|Embraer Portugal Estruturas em Compósitos, S.A.       |  | Portugal                     
|Airholding  SGPS, S.A.                               |  | Portugal                     
|OGMA  Indústria Aeronáutica de Portugal S.A.         |  | Portugal                     
|ECC Leasing Company Limited.                          |  | Ireland                      
|Embraer Asia Pacific Pte Ltd.                         |  | Singapore                    
|Embraer CAE Training Services (UK) Limited            |  | United Kingdom               
|Visiona International B.V.                            |  | Netherlands                  
|Embraer Netherlands Finance B.V.                      |  | Netherlands                  
|Embraer Netherlands B.V.                              |  | Netherlands                  

* None of the subsidiaries listed is a significant subsidiary for purposes of Regulation S-X under the Securities Exchange Act
of 1934, as amended, see item 4D of the Annual Report on Form 20-F to which this Exhibit 8.1 is an exhibit. The list does not include (i) certain joint ventures and certain entities established in our strategic alliances (see item 4B of the Annual
Report on Form 20-F to which this Exhibit 8.1 is an exhibit for more information on such joint ventures and entities established in our strategic alliances) and (ii) certain non-material special purpose vehicles.