| Security Type | Security Class Title | Fee Calculation Rule | Amount Registered(1) | Proposed Maximum Offering Per Share Price | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee |
| | | | | $ | $ | $ | $ |
| Total Offering Amounts | $ | $ | |||||
| Total Fee Offsets | $ | ||||||
| Net Fee Due | $ | ||||||
| (1) | This Registration Statement on Form S-8 (this
“Registration Statement”) covers 8,000,000 ordinary shares, no par value, of IREN
Limited (the “Registrant”) (i) authorized for issuance under the Registrant’s
2025 Omnibus Incentive Plan (the “Plan”) and (ii) pursuant to Rule 416(a)
promulgated under the Securities Act of 1933, as amended (the “Securities
Act”), any additional ordinary shares of the Registrant that become issuable
under the Plan set forth herein by reason of any share dividend, share split,
recapitalization, or other similar transaction effected that results in an
increase to the number of outstanding ordinary shares of the Registrant. The Proposed Maximum Offering Per Share Price is estimated in accordance with Rule 457(c) and (h) promulgated under the Securities Act solely for purposes of calculating the Registration Fee on the basis of the high and low prices of the Registrant’s ordinary shares as reported on the Nasdaq Global Select Market on June 30, 2026, a date that is within five business days prior to the date of the filing of this Registration Statement. Each of the Proposed Maximum Offering Price Per Share, Maximum Aggregate Offering Price and Amount of Registration Fee is rounded up to the nearest penny. |