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Exhibit 107

Calculation of Filing Fee Table

Form S-8

(Form Type)

FIRST INTERSTATE BANCSYSTEM, INC.

(Exact Name of Registrant as Specified in its Charter)

Table 1 - Newly Registered Securities

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered(1)

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Fees to be Paid

Equity

Common Stock, $0.00001 par value per share, to be issued pursuant to the 2023 Equity and Incentive Plan

Rule 457(c) and Rule 457(h)

2,000,000(2)

$23.23(3)

$46,460,000

0.00011020

$5,119.89

Total Offering Amount/Registration Fee

$46,460,000

$5,119.89

Total Fees Previously Paid

N/A

Total Fee Offsets

N/A

Net Fees Due

$5,119.89

1.

Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended, this Registration Statement shall also cover any additional shares of common stock, as the case may be, that become issuable under the plans set forth herein by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected that results in an increase to the number of outstanding shares of Registrant’s common stock.

2.

Represents 2,000,000 shares of common stock reserved for future issuance under the Registrant’s 2023 Equity and Incentive Plan.

3.

Solely for the purposes of calculating the registration fee and based on the average of the high and low prices of the Registrant’s common stock as reported on the Nasdaq Global Select Market on May 19, 2023, which date is within five business days prior to the filing of this Registration Statement.