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S-8 S-8 EX-FILING FEES 0001526243 PERPETUA RESOURCES CORP. N/A Fees to be Paid 0001526243 2026-03-31 2026-03-31 0001526243 1 2026-03-31 2026-03-31 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

PERPETUA RESOURCES CORP.

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 Shares, no par value Other 4,000,000 $ 24.67 $ 98,680,000.00 0.0001381 $ 13,627.71

Total Offering Amounts:

$ 98,680,000.00

$ 13,627.71

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 13,627.71

Offering Note

1

The Form S-8 registration statement to which this Exhibit 107.1 is attached registers the offer and sale of an additional 4,000,000 common shares, no par value (the "Common Shares"), of Perpetua Resources Corp. (the "Registrant") reserved and authorized for issuance under the Registrant's First Amendment to the Omnibus Equity Incentive Plan (the "Plan"). The Registrant has previously filed a registration statement on Form S-8 with respect to the 4,280,530 Common Shares originally reserved and authorized for issuance under the Plan prior to the approval of the amendment to the Plan at the Registrant's 2024 Annual General Meeting of Shareholders. Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the "Securities Act"), this registration statement also covers any additional Common Shares that become issuable under the Plan that may be offered or issued to prevent dilution resulting from stock splits, stock dividends, recapitalizations or similar transactions. Estimated solely for the purpose of calculating the registration fee in accordance with Rules 457(c) and 457(h) under the Securities Act. The offering price and registration fee are based on a price of $24.67 per share, which price is the average of the high and low prices for the Common Shares, as reported on the Nasdaq Global Market on March 24, 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