Calculation of Filing Fee Table

424B5

………………

(Form Type)

…………………………………………………..

SFL CORPORATION LTD.

Table 1: Newly Registered and Carry Forward Securities

Security Type

Security Class Title (1)

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee(2)

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

Equity

Common Stock, par value $0.01 per share

Rule 457 (r) Rule 457 (c)

$100,000,000

0.0000927

$9,270

Fees Previously Paid

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts

Total Fees Previously Paid

Total Fee Offsets

Net Fee Due

(1) The securities registered herein are offered pursuant to an automatic shelf registration statement on Form F-3 (Registration No. 333-237971) filed by SFL Corporation Ltd., effective May 1, 2020.

(2) Calculated in accordance with Rule 457(r) and made in accordance with Rule 456(b) under the Securities Act of 1933, as amended.