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EXHIBIT 107

Calculation of Filing Fee Tables

FORM F-3

(Form Type)

POET TECHNOLOGIES INC.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

In US Dollars

	Security Type	Security Class Title		Fee Calculation or Carry Forward Rule		Amount Registered			Proposed Maximum Offering Price Per Unit			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		457(c)		29,608,160	(1)	$	4.55	(2)	$	134,717,128.50	$	0.0001381	$	18,604.44
Fees Previously Paid	—		—		—		—			—			—		—		—		—		—		—		—
Carry Forward Securities
Carry Forward Securities	—		—		—		—			—			—		—		—		—		—		—		—

	Total Offering Amount											$	134,717,128.50			$	18,604.44
	Total Fees Previously Paid																-
	Total Fee Offsets																-
	Net Fees Due															$	18,604.44

(1)

Consists of up to 29,608,160 of the registrant’s common shares issuable upon exercise, if any, of outstanding warrants held by the selling shareholders. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), the registrant is also registering an indeterminate number of additional common shares issuable by reason of any share dividend, share split, recapitalization or other similar transaction.

(2)

Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) under the Securities Act, based on the average of the high and low prices of the registrant’s common shares as reported on the Nasdaq Capital Market on November 25, 2025 (such date being within five business days of the date that this registration statement was filed with the U.S. Securities and Exchange Commission).

N/A