Exhibit 107

Calculation of Filing Fee Tables

Form F-1

(Form Type)

SMX (SECURITY MATTERS) PUBLIC LIMITED COMPANY

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

	Security Type	Security Class Title	Fee Calculation or Carry Forward Rule	Amount Registered		Proposed Maximum Offering Price Per Unit		Maximum Aggregate Offering Price		Fee Rate		Amount of Registration Fee
Newly Registered Securities
Fees to Be  Paid	Equity	Ordinary   Shares	Other		4,516,464 (1)	$	2.245 (2)	$	10,139,462		0.00011020	$	1,117.37
	Total Offering Amounts							$	10,139,462			$	1,117.37
	Total Fees Previously Paid											$	0
	Total Fee Offsets											$	0
	Net Fee Due											$	1,117.37

(1) Consists of 4,516,464 ordinary shares of the registrant (“Ordinary Shares”) that are available to be issued and sold by the registrant to the selling securityholder named herein, from time to time at the registrant’s election pursuant to a standby equity purchase agreement, effective as of March 7, 2023, between the registrant and the selling securityholder, subject to satisfaction of the conditions set forth therein.

(2) Estimated solely for the purpose of calculating the registration fee, based on the average of the high and low prices of the Ordinary Shares on The Nasdaq Stock Market LLC on March 16, 2023 ($2.245 per Ordinary Share). This calculation is in accordance with Rule 457(c).

(3) In the event of a stock split, stock dividend or other similar transaction involving the Ordinary Shares, in order to prevent dilution, the number of Ordinary Shares registered hereby shall be automatically increased to cover the additional Ordinary Shares in accordance with Rule 416(a) under the Securities Act.