EX-FILING FEES

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Calculation of Filing Fee Tables
S-8
BORGWARNER INC

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	Fee Rate	Amount of Registration Fee
1	Equity	Common Stock, par value $0.01 per share, to be issued under the Amended and Restated BorgWarner Inc. 2023 Stock Incentive Plan	Other	8,300,000	$ 56.10	$ 465,630,000.00	0.0001381	$ 64,303.50
Total Offering Amounts:						$ 465,630,000.00		$ 64,303.50
Total Fee Offsets:								$ 0.00
Net Fee Due:								$ 64,303.50

Offering Note

¹	(1) Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover any additional shares of BorgWarner Inc. (the "Registrant") common stock that become issuable under the BorgWarner Inc. Amended and Restated 2023 Stock Incentive Plan, set forth herein in accordance with the adjustment and anti-dilution provisions of the Amended and Restated 2023 Plan. (2) Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(c) and Rule 457(h) under the Securities Act. The offering price per unit and aggregate offering price are based on the average of the high and low prices of the Registrant's common stock as reported on the New York Stock Exchange on April 30, 2026.

Table 2: Fee Offset Claims and Sources	☑Not Applicable

		Registrant or Filer Name	Form or Filing Type	File Number	Initial Filing Date	Filing Date	Fee Offset Claimed	Security Type Associated with Fee Offset Claimed	Security Title Associated with Fee Offset Claimed	Unsold Securities Associated with Fee Offset Claimed	Unsold Aggregate Offering Amount Associated with Fee Offset Claimed	Fee Paid with Fee Offset Source
Rule 457(p)
Fee Offset Claims
Fee Offset Sources