Filing Fee Exhibit

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

F-3

GORILLA TECHNOLOGY GROUP INC.

Table 1: Newly Registered and Carry Forward Securities

Line Item Type

Security Type

Security Class Title

Notes

Fee Calculation
Rule

Amount Registered

Proposed Maximum Offering
Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Newly Registered Securities

Fees to be Paid

Debt

Debt Securities

457(o)

Fees to be Paid

Debt Convertible into Equity

Debt Securities

457(o)

Fees to be Paid

Non-Convertible Debt

Debt Securities

457(o)

Fees to be Paid

Equity

Ordinary Shares

457(o)

Fees to be Paid

Equity

Preference Shares

457(o)

Fees to be Paid

Other

Depositary Shares

457(o)

Fees to be Paid

Other

Warrants

457(o)

Fees to be Paid

Other

Rights

457(o)

Fees to be Paid

Unallocated (Universal) Shelf

(1)

457(o)

17,903,178.00

0.0001381

2,472.43

Total Offering Amounts:

17,903,178.00

2,472.43

Total Fees Previously Paid:

Total Fee Offsets:

Net Fee Due:

2,472.43

__________________________________________
Offering Note(s)

(1)

The Registrant previously registered the offer and sale of certain securities, including its ordinary shares, preference shares, and warrants to subscribe for ordinary shares, rights to subscribe for ordinary shares, and debt securities, having a proposed maximum aggregate offering price of $300,000,000 pursuant to Registration Statement on Form F-3 (Registration No. 333-274053), which was filed on August 17, 2023 and declared effective by the SEC on August 29, 2023 (the “Prior Registration Statement”). As of the date hereof, a balance of $89,515,894 securities remains unsold under the Prior Registration Statement. In accordance with Rule 462(b) under the Securities Act of 1933, as amended, the Registrant is hereby registering the offer and sale of an additional $17,903,178 of securities available for issuance under the Prior Registration Statement. The additional amount of securities that is being registered for offer and sale represents no more than 20% of the maximum aggregate offering price of the remaining securities available to be sold under the Prior Registration Statement.