Exhibit 107

Calculation of Filing Fee Tables

424(b)(5)

(Form Type)

Lincoln National Corporation

(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(1)

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

Equity

Depositary Shares Each Representing 1/1,000th Interest in a Share of 9.000% Non-Cumulative Preferred Stock, Series D

Rule 457(r)

20,000,000

$25.00

$500,000,000

0.00011020

$55,100

Equity

9.000% Non-Cumulative Preferred Stock, Series D

Rule 457(r)

(2)

(2)

(2)

0.00011020

(2)

Fees Previously Paid

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Carry Forward Securities

Carry Forward Securities

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Total Offering Amounts

$500,000,000

$500,000,000

Total Fees Previously Paid

$0

Total Fee Offsets

$0

Net Fee Due

$55,100

(1) In accordance with Rules 456(b) and 457(r) under the Securities Act of 1933, as amended, Lincoln National Corporation initially deferred payment of all of the registration fees for the Registration Statement on Form S-3 (Registration No. 333-249058), filed on September 25, 2020.

(2) No separate consideration will be payable in respect of shares of 9.000% Non-Cumulative Preferred Stock, Series D, which are issued in connection with this offering.