S-8 S-8 EX-FILING FEES 0001603454 Celcuity Inc. N/A Fees to be Paid Fees to be Paid 0001603454 2026-05-18 2026-05-18 0001603454 1 2026-05-18 2026-05-18 0001603454 2 2026-05-18 2026-05-18 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

Celcuity Inc.

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

1 Equity Common Stock, $0.001 par value per share, issuable under the Celcuity Inc. 2026 Stock Incentive Plan Other 3,000,000 $ 124.02 $ 372,060,000.00 0.0001381 $ 51,381.49
2 Equity Common Stock, $0.001 par value per share, issuable under the Celcuity Inc. Amended and Restated 2017 Employee Stock Purchase Plan Other 530,423 $ 124.02 $ 65,783,060.46 0.0001381 $ 9,084.64

Total Offering Amounts:

$ 437,843,060.46

$ 60,466.13

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 60,466.13

Offering Note

1

(a) The aggregate number of shares to be registered is subject to adjustment by reason of stock splits, stock dividends and other events pursuant to the anti-dilution provisions of the registrant's 2026 Stock Incentive Plan. Accordingly, pursuant to Rule 416, this registration statement covers, in addition to the number of shares of the registrant's common stock, $0.001 par value per share ("Common Stock"), shown in the table above, an indeterminate number of shares of Common Stock that may become issuable by reason of such provisions. (b) Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) and Rule 457(h) of the Securities Act of 1933, as amended. The proposed maximum offering price per share is calculated on the basis of $124.02, the average of the high and low price of the registrant's Common Stock on May 13, 2026, as reported on The Nasdaq Stock Market LLC, which is within five business days prior to filing this registration statement.

2

(a) The aggregate number of shares to be registered is subject to adjustment by reason of stock splits, stock dividends and other events pursuant to the anti-dilution provisions of the registrant's Amended and Restated 2017 Employee Stock Purchase Plan. Accordingly, pursuant to Rule 416, this registration statement covers, in addition to the number of shares of Common Stock shown in the table above, an indeterminate number of shares of Common Stock that may become issuable by reason of such provisions. (b) Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) and Rule 457(h) of the Securities Act of 1933, as amended. The proposed maximum offering price per share is calculated on the basis of $124.02, the average of the high and low price of the registrant's Common Stock on May 13, 2026, as reported on The Nasdaq Stock Market LLC, which is within five business days prior to filing this registration statement.
Table 2: Fee Offset Claims and Sources ☑Not Applicable
Registrant or Filer Name Form or Filing Type File Number Initial Filing Date Filing Date Fee Offset Claimed Security Type Associated with Fee Offset Claimed Security Title Associated with Fee Offset Claimed Unsold Securities Associated with Fee Offset Claimed Unsold Aggregate Offering Amount Associated with Fee Offset Claimed Fee Paid with Fee Offset Source
Rule 457(p)
Fee Offset Claims
Fee Offset Sources