EX-FILING FEES

Calculation of Filing Fee Tables
S-4
PEOPLES BANCORP INC

Table 1: Newly Registered and Carry Forward Securities	☐Not Applicable

		Security Type	Security Class Title	Fee Calculation or Carry Forward Rule	Amount Registered	Proposed Maximum Offering Price Per Unit	Maximum Aggregate Offering Price	Fee Rate	Amount of Registration Fee	Carry Forward Form Type	Carry Forward File Number	Carry Forward Initial Effective Date	Filing Fee Previously Paid in Connection with Unsold Securities to be Carried Forward
Newly Registered Securities
Fees to be Paid	1	Equity	Common Shares, without par value	Other	2,051,540		$ 70,367,835.72	0.0001381	$ 9,717.80
Fees Previously Paid
Carry Forward Securities
Carry Forward Securities
			Total Offering Amounts:				$ 70,367,835.72		$ 9,717.80
			Total Fees Previously Paid:						$ 0.00
			Total Fee Offsets:						$ 0.00
			Net Fee Due:						$ 9,717.80

Offering Note

	Amount of Securities to be Received or Cancelled	Value per Share of Securities to be Received or Cancelled	Total Value of Securities to be Received or Cancelled	Cash Consideration Received by the registrant	Cash Consideration (Paid) by the registrant	Maximum Aggregate Offering Price
¹	Rule 457(f) Fee Calculation Details (1) Represents the estimated maximum number of common shares, without par value, of Peoples Bancorp Inc. ("Peoples", and such shares the "Peoples common shares") estimated to be issuable upon completion of the merger of Citizens National Corporation ("Citizens") with and into Peoples (such merger, the "merger") described in the proxy statement/prospectus contained herein, which is the product of 976,924 common shares, without par value, of Citizens ("Citizens common shares"), issued and outstanding, multiplied by the exchange ratio of 2.10 Peoples common shares per each Citizens common share. (2) Calculated pursuant to Rule 457(f)(1) and (3) under the Securities Act of 1933, as amended (the "Securities Act"), solely for the purpose of calculating the registration fee required by Section 6(b) of the Securities Act. Citizens common shares are traded on the OTC Market Group's OTCID Market. Therefore, the maximum aggregate offering price has been calculated as (i) the product of (a) $80.03, the average of the bid and asked price per Citizens common share as reported on the OTC Market Group's OTCID Market as of May 26, 2026, and (b) 976,924, the number of Citizens common shares to be exchanged in the merger, minus (ii) $7,815,392, the maximum amount of cash to be paid by the registrant in connection with the merger and the other transactions described in the enclosed proxy statement/prospectus and the merger agreement. (3) Computed in accordance with Rule 457(f) under the Securities Act to be $9,717.80, which is equal to 0.0001381 multiplied by the proposed maximum aggregate offering price of $70,367,835.72.
	976,924	$ 80.03	$ 78,183,227.72		$ 7,815,392.00	$ 70,367,835.72

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
Rules 457(b) and 0-11(a)(2)
Fee Offset Claims
Fee Offset Sources
Rule 457(p)
Fee Offset Claims
Fee Offset Sources

Table 3: Combined Prospectuses	☑Not Applicable

	Security Type	Security Class Title	Amount of Securities Previously Registered	Maximum Aggregate Offering Price of Securities Previously Registered	Form Type	File Number	Initial Effective Date