Exhibit 107

Calculation of Filing Fee Table

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 Rule or Carry Forward Rule

Amount Registered(1)

Proposed Maximum Offering Price Per Unit(2)

Maximum Aggregate Offering Price(1)

Fee Rate

Amount of Registration Fee(2)

Fees to be Paid

Equity

Ordinary Shares, $0.0001 par value per share (“Ordinary Shares”) (2)

457(o)

–

–

$

10,000,000

.00011020

$

1,102.00

Other

Pre-funded Warrants to purchase Ordinary Shares (3)

457(g)

–

–

–

(3)(4)

Equity

Ordinary Shares underlying Pre-funded Warrants

457(o)

–

–

$

–

$

(3)

Other

Warrant A to Purchase Ordinary Shares

457(g)

–

–

–

(4)

Equity

Ordinary Shares underlying Warrant A

457(o)

–

–

$

10,000,000

.00011020

1,102.00

Other

Warrant B to Purchase Ordinary Shares

457(g)

–

–

(4)

Equity

Ordinary Shares underlying Warrant B

457(o)

–

–

$

10,000,000

.00011020

1,102.00

Fees Previously Paid

–

–

–

–

–

–

–

–

Carry Forward Securities

–

–

–

–

–

–

–

–

Total Offering Amounts

$

30,000,000

.00011020

$

3,306.00

Total Fee Offsets

$

–

Net Fee Due

$

3,306.00

(1) Estimated solely for the purpose of calculating the amount of the registration fee in accordance with Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).

(2) Pursuant to Rule 416 under the Securities Act, this registration statement shall also cover any additional shares of the registrant’s securities that become issuable by reason of any share splits, share dividends or similar transactions.

(3) The registrant may issue pre-funded warrants to purchase Ordinary Shares in the offering. The purchase price of each pre-funded warrant will equal the price per share at which Ordinary Shares are being sold to the public in this offering, minus $0.01, which constitutes the pre-funded portion of the exercise price, and the remaining unpaid exercise price of the pre-funded warrant will equal $0.0001 per share (subject to adjustment as provided for therein). The proposed maximum aggregate offering price of the Ordinary Shares will be reduced on a dollar-for-dollar basis based on the offering price of any pre-funded warrants issued in the offering, and the proposed maximum aggregate offering price of the pre-funded warrants to be issued in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any Ordinary Shares issued in the offering. Accordingly, the proposed maximum aggregate offering price of the Ordinary Shares and pre-funded warrants (including the Ordinary Shares issuable upon exercise of the pre-funded warrants), if any, is $10,000,000.

(4) No separate registration fee is payable pursuant to Rule 457(g) under the Securities Act.