Exhibit 107

Calculation of Filing Fee Tables

FORM S-3ASR

(Form Type)

 Aflac Incorporated

(Exact Name of Registrant as Specified in its Charter)

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

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

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Fees Previously Paid

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Carry Forward Securities

Carry Forward Securities

Equity

Common Stock, par value $0.10 per share

415(a)(6)

52,300,000 shares  of  common stock(2)

$1,877,570,000

S-3 ASR

333-237969

May 1, 2020

$243,708.59

Total Offering Amounts

$1,877,570,000

N/A

Total Fees Previously Paid

N/A

Total Fee Offsets

N/A

Net Fee Due

N/A

(1) All the shares of common stock being registered hereby are offered for the account of certain selling stockholders.

(2) Aflac Incorporated previously registered 52,300,000 shares of common stock pursuant to the Registration Statement on Form S-3 (File Number 333-237969) filed on May 1, 2020, all of which remain unsold.