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S-3 424B5 EX-FILING FEES 333-276739 0000051143 INTERNATIONAL BUSINESS MACHINES CORP 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 0000051143 5 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 4.650% Notes due 2028 457(r) 1,000,000,000 $ 999,860,000.00 0.0001531 $ 153,078.57
Fees to be Paid 2 Debt 4.800% Notes due 2030 457(r) 1,000,000,000 $ 997,800,000.00 0.0001531 $ 152,763.18
Fees to be Paid 3 Debt 5.000% Notes due 2032 457(r) 850,000,000 $ 848,019,500.00 0.0001531 $ 129,831.79
Fees to be Paid 4 Debt 5.200% Notes due 2035 457(r) 900,000,000 $ 898,056,000.00 0.0001531 $ 137,492.37
Fees to be Paid 5 Debt 5.700% Notes due 2055 457(r) 1,000,000,000 $ 999,000,000.00 0.0001531 $ 152,946.90
Fees Previously Paid
Carry Forward Securities
Carry Forward Securities

Total Offering Amounts:

$ 4,742,735,500.00

$ 726,112.81

Total Fees Previously Paid:

$ 0.00

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 726,112.81

Offering Note

1

Disclose specific details relating to the fee calculation as necessary to clarify the information presented for a particular offering line in Table 1, including references to the provisions of Rule 457 under the Securities Act [17 CFR 230.457] and any other rule being relied upon. If a registrant elects to pay all or any portion of the registration fees on a deferred basis, the registrant must state that it elects to rely on Securities Act Rules 456(b) and 457(r).

2

See offering note 1.

3

See offering note 1.

4

See offering note 1.

5

See offering note 1.
Narrative Disclosure
The maximum aggregate offering price of the securities to which the prospectus relates is $4,742,735,500.00. The prospectus is a final prospectus for the related offering.