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Exhibit 107

Calculation of Filing Fee Table

Form S-8

(Form Type)

Flutter Entertainment plc

(Exact name of Registrant as Specified in its Charter)

Type 1—Newly Registered Securities

 

               
Security Type   

Security

Class

Title

  

Fee

Calculation

Rule

  

Amount

Registered(1)

  

Proposed

Maximum

Offering

Price per

Unit(5) 

  

Maximum

Aggregate
Offering

Price(5) 

  

Fee

Rate

  

Amount of
Registration

Fee

               
Equity    Ordinary Shares, nominal  value of €0.09 per share  

Rule 457(c) 

and Rule

457(h)

   6,750,000(2)    $246.15   $1,661,512,500    0.00015310    $254,377.56 
               
Equity   Ordinary Shares, nominal value of €0.09 per share  

Rule 457(c) 

and Rule

457(h)

   3,000,000(3)    $246.15    $738,450,000   0.00015310    $113,056.70
               
Equity   Ordinary Shares, nominal value of €0.09 per share  

Rule 457(c) 

and Rule

457(h)

   3,000,000(4)    $246.15   $738,450,000   0.00015310    $113,056.70
         
Total Offering Amounts     $3,138,412,500     $480,490.96
         
Total Fee Offsets         —
         
Net Fee Due               $480,490.96

 

(1)

The amount being registered includes an indeterminate number of additional Ordinary Shares that may be issued upon any share split, share dividend, recapitalization or other similar transaction in accordance with Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”).

(2)

Covers Ordinary Shares issuable under the Flutter Entertainment plc Amended and Restated 2024 Omnibus Equity Incentive Plan.

(3)

Covers Ordinary Shares issuable under the Flutter Entertainment plc 2025 Employee Share Purchase Plan.

(4)

Covers Ordinary Shares issuable under the Flutter Entertainment plc Sharesave Scheme (as amended and restated).

(5)

Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) and Rule 457(h) of the Securities Act. The price per share and aggregate offering price are calculated on the basis of $246.15, the average of the high and low price per Ordinary Share on the New York Stock Exchange on June 2, 2025.