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Exhibit 107.1

 

Calculation of Filing Fee Table

 

FORM S-8

REGISTRATION STATEMENT UNDER
THE SECURITIES ACT OF 1933

 

 

 

IREN LIMITED

(Exact Name of Registrant as Specified in Its Charter)

 

Table 1: Newly Registered Securities

 

               
Security Type    Security
Class
Title		   Fee
Calculation
Rule		   Amount
Registered(1)		   Proposed
Maximum
Offering
Price Per
Unit		   Maximum
Aggregate
Offering
Price		   Fee
Rate		   Amount of
Registration
Fee
               
Equity   Ordinary shares, no par value (“Ordinary Shares”), reserved for issuance under the 2023 Long-Term Incentive Plan   Rule 457(c) and 457(h)   18,000,000(2)   $9.87(3)(4)    $177,660,000   0.00015310   $27,199.75(4)
               
         
Total Offering Amounts       $177,660,000       $27,199.75
         
Total Fee Offsets               —
         
Net Fee Due               $27,199.75

 

(1)Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional ordinary shares, no par value (“Shares”), of IREN Limited (the “Company”) that become issuable under the Company’s 2023 Long-Term Incentive Plan (the “2023 LTIP”) by reason of any share dividend, share split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of outstanding Shares.

 

(2)Represents Shares issuable upon the vesting and settlement of restricted share units (“RSUs”) that may be issued under the 2023 LTIP.

 

(3)Estimated in accordance with Rule 457(c) of the Securities Act solely for the purpose of calculating the registration fee on the basis of the average of the high and low price of $9.87 per Share on June 18, 2025 for RSUs granted under the 2023 LTIP.

 

(4)Rounded up to the nearest cent.