S-1 EX-FILING FEES 0000802257 N/A N/A 0000802257 1 2026-07-01 2026-07-01 0000802257 2026-07-01 2026-07-01 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-1

Mitesco, 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   Equity   Common Stock, $0.01 par value   (1)   Other   11,229,167   $ 0.0744   $ 835,450.02   0.0001381   $ 115.45
                                           
Total Offering Amounts:   $ 835,450.02         115.45
Total Fees Previously Paid:                
Total Fee Offsets:               0.00
Net Fee Due:             $ 115.45

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Offering Note(s)

(1) Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover an indeterminate number of additional shares of the Registrant's common stock, par value $0.01 per share (the "Common Stock"), that becomes issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends, recapitalizations or similar transactions.

Estimated in accordance with Rule 457(c) under the Securities Act solely for purposes of calculating the registration fee. The maximum price per share of Common Stock and the maximum aggregate offering price are based on the average of the $0.0789 (high) and $0.07 (low) sale price of the Registrant's Common Stock as reported on the OTCQB Venture Market on June 30, 2026.