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Exhibit 18(a)

Calculation of Filing Fee Tables

FORM N-14

(Form Type)

MFS Municipal Income Trust

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security
Type

Security
Class
Title

Fee
Calculation
Rule

Amount
Registered

Proposed
Maximum
Offering
Price Per
Unit

Maximum
Aggregate
Offering Price⁽¹⁾

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

Equity

Common shares of beneficial interest, no par value per share

Rule 457(o)

$396,674,793.42⁽¹⁾

0.0001381

$54,780.89

Fees Previously Paid

Equity

Common shares of beneficial interest, no par value per share

Rule 457(o)

$2,000,000⁽²⁾

0.0001381

$276.10

Total Offering Amounts

$398,674,793.42⁽¹⁾

0.0001381

$55,056.99

Total Fees Previously Paid

$276.10⁽³⁾

Total Fee Offsets

$0.00

Net Fee Due

$54,780.89

⁽¹⁾	Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) and 457(f)(1) promulgated under the Securities Act of 1933, as amended (the “Securities Act”), the proposed maximum aggregate offering price is an amount equal to the product of (i) 31,525,773 common shares of MFS High Income Municipal Trust (“CXE”), 25,492,782 common shares of MFS High Yield Municipal Trust (“CMU”), 8,199,220 common shares of MFS Investment Grade Municipal Trust (“CXH”) and 12,278,003 common shares of Abrdn National Municipal Income Fund (“VFL”), the estimated maximum number of common shares of CXE, CMU, CXH, and VFL, respectively, that may be exchanged for common shares of MFS Municipal Income Trust (“MFM”) in accordance with the terms of the Agreement and Plan of Reorganization, and (ii) $3.725, $3.5175, $7.9896, and $10.2673 the average of the high and low trading price of shares of common stock of CXE, CMU, CXH and VFL, respectively, on January 21, 2026 (within five business days prior to the date of filing of this Registration Statement).
⁽²⁾	Estimated pursuant to Rule 457(o) under the Securities Act solely for the purpose of determining the registration fee.
⁽³⁾	Previously paid in connection with the Registrant’s registration statement on Form N-14 (File No. 333-292203) filed with the Securities and Exchange Commission on December 17, 2025.