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falseN/A0000750558EX-FILING FEES000075055812026-04-082026-04-0800007505582026-04-082026-04-08xbrli:purexbrli:sharesiso4217:USD

Exhibit 107.1

 

Calculation of Filing Fee Tables

Form S-8

Registration Statement under the Securities Act of 1933
(Form Type)

QNB Corp.
(Exact Name of Registrant as Specified in its Charter)

 

Table 1: Newly Registered Securities

Security Type

Security Class Title (1)

Fee Calculation Rule

Amount Registered (1)

Proposed Maximum Offering Price Unit (2)

Maximum Aggregate Offering Price (1)(2)

Fee Rate

Amount of Registration Fee (3)

Equity

Common Stock, par value $0.0625 per share (1)

457(c) and 457(h)

1,000 (4)

$40.88

$40,880

$138.10 per $1,000,000

$5.65

Total Offering Amounts

 

$40,880

 

$5.65

Total Fee Offsets (5)

 

 

 

-

Net Fee Due

 

 

 

$5.65

 

(1)

Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement on Form S-8 (this “Registration Statement”) also covers additional shares that may be offered or issued under The Victory Bancorp, Inc. (“VBI”) 2021 Omnibus Incentive Plan (the “2021 Plan”) and VBI 2013 Equity Incentive Plan (together with the 2021 Plan, the “Plans”), which awards were assumed by QNB in connection with QNB’s acquisition of VBI pursuant to the Agreement and Plan of Merger, dated as of September 23, 2025, by and between QNB and VBI, by reason of stock splits, stock dividends, or similar transactions.

 

(2)

Estimated pursuant to Rule 457(c) and (h) under the Securities Act solely for the purpose of calculating the amount of the registration fee based upon the average of the high and low prices for a share of the registrant’s common stock on April 2 2026.

 

(3)

Rounded up to the nearest penny.