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0000915389EX-FILING FEESNoS-8xbrli:sharesiso4217:USDxbrli:pure00009153892025-11-052025-11-05000091538912025-11-052025-11-05
Exhibit 107

CALCULATION OF REGISTRATION FEE

Form S-8

EASTMAN CHEMICAL COMPANY

Table 1: Newly Registered Securities




Security TypeSecurity Class TitleFee Calculation RuAmount Registered (1)Proposed Maximum Offering Price Per UnitMaximum Aggregate Offering Price (2)Fee RateAmount of Registration Fee
EquityCommon Stock, $0.01 par value per share, reserved for issuance pursuant to the Registrants EASTMAN INVESTMENT AND EMPLOYEE STOCK OWNERSHIP PLAN457(c) and 457(h)5,000,000$62.03$310,150,0000.0001381$42,831.72
Total Offering Amounts$310,150,000$42,831.72
Total Fee OffsetsN/A
Net Fee Due$42,831.72

(1)Pursuant to Rule 416 under the Securities Act, the number of shares of common stock, par value $0.01 per share (“Common Stock”) of the Registrant, to be registered hereunder includes such indeterminate number of additional shares of Common Stock that may become issuable in accordance with any adjustment and anti-dilution provisions of the EASTMAN INVESTMENT AND EMPLOYEE STOCK OWNERSHIP PLAN.
(2)Estimated solely for the purpose of determining the registration fee pursuant to Rules 457(c) and 457(h) under the Securities Act, the offering price and registration fee are based on a price of $62.03 per share, which price is an average of the high and low prices of the Registrant’s Common Stock as reported on the NASDAQ Global Select Market on October 29, 2025.