Exhibit 107
Calculation of Filing Fee Table
Form S-1
(Form Type)
iQSTEL Inc.
(Exact name of Registrant as Specified in its Charter)
Table I: Newly Registered Securities
CALCULATION OF REGISTRATION FEE
| Estimated | ||||||||||||||||
| Proposed | Proposed | |||||||||||||||
| Maximum | Maximum | |||||||||||||||
| Amount to be | Offering | Aggregate | Amount of | |||||||||||||
| Registered | Price | Offering | Registration | |||||||||||||
| Title of Each Class of Securities to be Registered | (1) | per Share | Price | Fee | ||||||||||||
| Secondary Offering by Selling Shareholders: | ||||||||||||||||
| Common stock, par value $0.001 per share | 2,020,202 | $ | 0.265 | (2) | $ | 535,353.53 | (2) | $ | 79.02 | |||||||
| Common stock, par value $0.001 per share, underlying a secured convertible note | 20,202,020 | $ | 0.265 | (3) | $ | 5,353,535.30 | (3) | $ | 790.18 | |||||||
| Common stock, par value $0.001 per share, underlying an option | 10,000,000 | $ | 0.265 | (3) | $ | 2,650,000 | (3) | $ | 391.14 | |||||||
| Total | 32,222,222 | $ | 8,538,888.83 | $ | 1,260.34 | |||||||||||
(1) The offering reflects the number of shares of common stock that the selling shareholders may offer for resale from time to time pursuant to this registration statement. Pursuant to Rule 416 under the Securities Act of 1933, as amended, or the Securities Act, this registration statement also covers any additional number of shares of common stock issuable upon stock splits, stock dividends, dividends or other distribution, recapitalization or similar events with respect to the shares of common stock being registered pursuant to this registration statement.
(2) In accordance with Rule 457(c) under the Securities Act of 1933, as amended, the aggregate offering price of the shares of common stock is calculated on the basis of the last reported price as of February 9, 2024.
(3) In accordance with Rule 457(g) under the Securities Act of 1933, as amended, the aggregate offering price of the shares of common stock is estimated solely for the calculation of the registration fee due for this filing.
