EXHIBIT 107.1

Calculation of Filing Fee Tables

Form S-8

(Form Type)

SMX (Security Matters) Public Limited Company

(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	(2)		Ordinary Shares, par value $0.000000000000041 per share			457(c) and 457	(h)			4,657,480			$	2.0546	(3)		$	9,569,258.40			$	0.00015310			$	1,465.05
Equity	(4)		Ordinary Shares, par value $0.000000000000041 per share			457	(h)			680,000			$	4.52			$	3,073,600			$	0.00015310			$	470.57
Equity	(4)		Ordinary Shares, par value $0.000000000000041 per share			457	(h)			75,611			$	10.1681			$	768,820.21			$	0.00015310			$	117.706
Equity	(4)		Ordinary Shares, par value $0.000000000000041 per share			457	(h)			2,482			$	342.35			$	849,712.70			$	0.00015310			$	130.09
Equity	(4)		Ordinary Shares, par value $0.000000000000041 per share			457(c) and 457	(h)			1,366,389			$	2.0546	(3)		$	2,807,382.80			$	0.00015310			$	429.81
Total Offering Amounts													$				$	17,068,774.11							$	2,613.22
Total Fees Previously Paid													$												$	-
Total Fee Offsets																									$	-
Net Fees Due																									$	2,613.22

(1)	Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement also covers any shares of SMX (Security Matters) PLC (the “Registrant”) ordinary shares that become issuable under the SMX (Security Matters) PLC 2022 Equity Incentive Plan (“Plan”) by reason of any stock split, recapitalization, stock dividend or other similar transaction or capital adjustment.

(2)	Represents the registration of 4,657,480 Ordinary Shares available to be issued under the Plan.

(3)	Estimated solely for the purposes of calculating the registration fee pursuant to Rule 457(c) and Rule 457(h)(l) under the Securities Act, on the basis of the average of the high ($2.4292) and low ($1.68) reported prices of the Ordinary Shares of the Registrant as reported by the Nasdaq Capital Market on July 14, 2025, a date within five business days prior to the filing of this Registration Statement.

(4)	Represents the resale of up to 2,124,482 Ordinary Shares by certain officers and directors of the Registrant that consist of options and restricted stock units that were previously issued and that have vested or will vest pursuant to the Plan.