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Exhibit 107

Calculation of Filing Fee Table

424(b)(5)

(Form Type)

SFL Corporation Ltd.

Table 1: Newly Registered Securities and Carry Forward Securities

 

                         
     Security
Type
 

Security
Class

Title

  Fee
Calculation
or Carry
Forward
Rule
  Amount
Registered
 

Proposed
Maximum 

Offering
Price Per
Unit

  Proposed
Maximum
Aggregate
Offering
Price
  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, 

par value
$0.01 per
share

  Rule
456(b)
and
Rule
457(r) 
  9,200,000 (1)    $12.50    $115,000,000.00    0.00014760    $16,974.00 (2)           
                         

Fees

Previously 

Paid

  N/A   N/A   N/A   N/A   N/A   N/A   N/A   N/A          
 
Carry Forward Securities
                         

Carry

Forward

Securities 

  N/A   N/A   N/A   N/A   N/A   N/A   N/A   N/A   N/A   N/A   N/A   N/A
                   
    Total Offering Amounts     $115,000,000.00      $16,974.00          
                   
    Total Fees Previously Paid         N/A          
                   
    Total Fee Offsets         N/A          
                   
    Net Fee Due               $16,974.00                

 

(1)

The amount registered includes 1,200,000 common shares that may be purchased by the underwriters pursuant to their over-allotment option to purchase additional common shares.

(2)

Calculated in accordance with Rule 457(r) under the Securities Act of 1933, as amended (the “Securities Act”). Payment of the registration fee at the time of filing of the registrant’s Registration Statement on Form F-3ASR (File No. 333- 271504) on April 28, 2023 was deferred pursuant to Rule 456(b) and Rule 457(r) under the Securities Act and is paid herewith.