Exhibit 21

REGISTRANT

POLARIS INDUSTRIES INC.

Name of Subsidiary |  | State or Other Jurisdiction of Incorporation or Organization
Eicher Polaris Private Ltd. |  | India
Goupil Industrie S.A. |  | France
Indian Motorcycle Company |  | Delaware
Indian Motorcycle International, LLC |  | Delaware
Indian Motorcycle USA, LLC |  | Delaware
Klim Canada Ltd. |  | Canada
KLIM Europe ApS |  | Denmark
Polaris Acceptance Inc. |  | Minnesota
Polaris Direct Inc. |  | Minnesota
Polaris Industries Holdco LP |  | Grand Cayman
Polaris Industries Inc. |  | Delaware
Polaris Industries LLC |  | Delaware
Polaris Industries Ltd. |  | Manitoba, Canada
Polaris Industries Manufacturing LLC |  | Minnesota
Polaris Insurance Services LLC |  | Minnesota
Polaris Sales Europe Inc. |  | Minnesota
Polaris Sales Inc. |  | Minnesota
North Pole Star, S. de R.L. de C.V. |  | Mexico
Polaris Britain Limited |  | United Kingdom
Polaris France S.A.S. |  | France
Polaris Germany GmbH |  | Germany
Polaris India Private Ltd. |  | India
Polaris Norway AS |  | Norway
Polaris of Brazil Import and Trade of Vehicles and Motorcycles LLC |  | Brazil
Polaris Sales Australia Pty Ltd. |  | Australia
Polaris Sales Europe Sarl |  | Switzerland
Polaris Sales Spain, S.L. |  | Spain
Polaris Scandinavia AB |  | Sweden
Polaris China Ltd. |  | China
Resilient Technologies LLC |  | Wisconsin
Swissauto powersport LLC |  | Switzerland
Teton Outfitters, LLC |  | Idaho
Victory Motorcycles Australia Pty Ltd |  | Australia