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S-3 424B5 EX-FILING FEES 333-276739 0000051143 INTERNATIONAL BUSINESS MACHINES CORP The prospectus is not a final prospectus for the related offering. 0000051143 2025-02-06 2025-02-06 0000051143 1 2025-02-06 2025-02-06 0000051143 2 2025-02-06 2025-02-06 0000051143 3 2025-02-06 2025-02-06 0000051143 4 2025-02-06 2025-02-06 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-3

INTERNATIONAL BUSINESS MACHINES CORP

Table 1: Newly Registered and Carry Forward Securities

Security Type

Security Class Title

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 1 Debt 2.900% Notes Due 2030 457(r) 780,225,000 $ 779,827,085.25 0.0001531 $ 119,391.53
Fees to be Paid 2 Debt 3.150% Notes Due 2033 457(r) 1,144,330,000 $ 1,143,208,556.60 0.0001531 $ 175,025.23
Fees to be Paid 3 Debt 3.450% Notes Due 2037 457(r) 936,270,000 $ 933,367,563.00 0.0001531 $ 142,898.57
Fees to be Paid 4 Debt 3.800% Notes Due 2045 457(r) 780,225,000 $ 780,006,537.00 0.0001531 $ 119,419.00
Fees Previously Paid
Carry Forward Securities
Carry Forward Securities

Total Offering Amounts:

$ 3,636,409,741.85

$ 556,734.33

Total Fees Previously Paid:

$ 0.00

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 556,734.33

Offering Note

1

The amount to be registered has been calculated in U.S. Dollars based upon the Euro to U.S. Dollar exchange rate on February 5, 2025 of EUR1 = $1.0403 as reported on Bloomberg.

2

The amount to be registered has been calculated in U.S. Dollars based upon the Euro to U.S. Dollar exchange rate on February 5, 2025 of EUR1 = $1.0403 as reported on Bloomberg.

3

The amount to be registered has been calculated in U.S. Dollars based upon the Euro to U.S. Dollar exchange rate on February 5, 2025 of EUR1 = $1.0403 as reported on Bloomberg.

4

The amount to be registered has been calculated in U.S. Dollars based upon the Euro to U.S. Dollar exchange rate on February 5, 2025 of EUR1 = $1.0403 as reported on Bloomberg.