Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

Polaris Inc.

(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

Debt

6.950% Senior Notes due 2029

Rule 457(r)

$500,000,000

99.018%

$495,090,000

0.00014760

$73,075.29

Fees Previously Paid

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts

$495,090,000

$73,075.29

Total Fees Previously Paid

Total Fee Offsets

Net Fee Due

$73,075.29

(1) This registration fee table shall be deemed to update the “Calculation of Registration Fee” in the Company’s Registration Statement on Form S-3 (File No. 333-275360) in accordance with Rules 456(b) and 457(r) under the Securities Act of 1933.