EX-FILING FEES

Calculation of Filing Fee Tables

FORM N-2

(Form Type)

KKR INCOME OPPORTUNITIES FUND

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered 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

Carry  Forward  Form Type

Carry Forward File Number

Carry Forward Initial effective date

Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward

Newly Registered Securities

Fees to Be Paid

Carry Forward Securities

Carry Forward Securities

Equity

Common shares of beneficial interest, $0.001 par value per share

Rule 415(a)(6)

$27,050,390.25(1)

0.0001102(2)

$2,980.95

N-2

333-268584

January 11, 2023

$2,987.95

Total Offering Amounts

$27,050,390.25

$2,980.95

Total Fees Previously Paid

$2,980.95

Total Fee Offsets

$0.00

Net Fee Due

$0.00

(1) Pursuant to Rule 415(a)(6) under the Securities Act of 1933, as amended, this Registration Statement carries forward $27,050,390.25 of shares of beneficial interest that were previously registered pursuant to Registrant’s Registration Statement on Form N-2 (File No. 333-268584) effective January 11, 2023 and which remain unallocated as of the filing date of this Registration Statement.

(2) This fee rate reflects the fee for shares registered in January 2023.