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Exhibit 107

Calculation of Filing Fee Table
 
Form S-8

Form Type
 
Sol-Gel Technologies Ltd.

(Exact Name of Registrant as Specified in its Charter

Table 1: Newly Registered Securities

Plan
 
 
 
Security
Type
 
 
Security
Class
Title
Fee
Calculation
or Carry
Forward
Rule
 
 
Amount
Registered(1)
Proposed
Maximum
Offering
Price Per
Unit
 
Maximum
Aggregate
Offering
Price
 
 
 
Fee Rate
 
 
Amount of
Registration
Fee
2024  Share Incentive Plan
Equity
Ordinary Shares, NIS 0.1 par value per share
457(c) and 457(h)
 
 
 
3,371,691(2)
$0.605(3)
$2,039,873.06
0.0001531
$312.31
140,439(4)
$0.8965)
$125,833.35
0.0001531
$19.27
 
Total Offering Amounts
 
$2,165,706.41
 
$331.58
 
Total Fee Offsets(6)
     
 
Net Fee Due
     
$331.58


(1)
Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement shall also cover any additional ordinary shares of the Registrant (the “Ordinary Shares”) that become issuable under the Company’s 2024 Share Incentive Plan (the “Plan”), by reason of any stock dividend, stock split, or other similar transaction.
   
(2)
Represents the number of additional Ordinary Shares reserved for future issuance under the Plan.
   
(3)
Estimated solely for purposes of calculating the registration fee pursuant to Rules 457(c) and 457(h) under the Securities Act and based on the average of the high and low prices of the Ordinary Shares as reported on The Nasdaq Capital Market on April 22, 2025.
   
(4)
Represents Ordinary Shares issuable upon exercise of outstanding options with fixed exercise prices under the Plan, with an exercise price of $0.896 per ordinary share.
   
(5)
Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(h) under the Securities Act and based on the exercise price at which such options may be exercised.
   
(6)
The Registrant does not have any fee offsets.