N-2 N-2/A EX-FILING FEES 333-296185 0000901243 BLACKROCK MUNIASSETS FUND, INC. N/A Y N 0000901243 2026-07-14 2026-07-14 0000901243 1 2026-07-14 2026-07-14 0000901243 2 2026-07-14 2026-07-14 0000901243 3 2026-07-14 2026-07-14 0000901243 4 2026-07-14 2026-07-14 0000901243 1 2026-07-14 2026-07-14 0000901243 2 2026-07-14 2026-07-14 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

N-2

BLACKROCK MUNIASSETS FUND, 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 Shares of Common Stock, $0.10 par value 457(a) 16,908,173 $ 10.89 $ 184,130,003.97 0.0001381 $ 25,428.35
Fees to be Paid 2 Other Rights to Purchase Shares of Common Stock Other 0.0001381 $ 0.00
Fees Previously Paid 3 Equity Shares of Common Stock, $0.10 par value 457(a) 91,827 $ 10.89 $ 999,996.03 $ 138.10
Fees Previously Paid 4 Other Rights to Purchase Shares of Common Stock Other $ 0.00
Carry Forward Securities
Carry Forward Securities

Total Offering Amounts:

$ 185,130,000.00

$ 25,566.45

Total Fees Previously Paid:

$ 138.10

Total Fee Offsets:

$ 1,234.47

Net Fee Due:

$ 24,193.88

Offering Note

1

(1) The Maximum Aggregate Offering Price is estimated solely for the purpose of determining the registration fee in accordance with Rule 457(c) under the Securities Act of 1933, as amended (the "Securities Act").

2

(2) No separate consideration will be received by the Registrant. Any shares issued pursuant to an offering of rights to purchase shares of common stock, including any shares issued pursuant to an over-subscription privilege or a secondary over-subscription privilege, will be shares registered under this Registration Statement.

3

(3) This Maximum Aggregate Offering Price was originally registered under Rule 457(o) and is now converted to Rule 457(a). (4) The Registrant previously paid $138.10 in connection with the filing of the Registrant's Registration Statement on Form N-2 (File No. 333-296185) with the Securities and Exchange Commission on May 22, 2026. The fee was estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(o) under the Securities Act. See note (3) above.

4

(2) No separate consideration will be received by the Registrant. Any shares issued pursuant to an offering of rights to purchase shares of common stock, including any shares issued pursuant to an over-subscription privilege or a secondary over-subscription privilege, will be shares registered under 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
Rules 457(b) and 0-11(a)(2)
Fee Offset Claims
Fee Offset Sources
Rule 457(p)
Fee Offset Claims 1 BlackRock MuniAssets Fund, Inc. N-2 333-258015 08/24/2021 $ 1,234.47 Equity Shares of Common Stock, $0.10 par value 4,767,963 $ 76,764,204.00
Fee Offset Sources 2 BlackRock MuniAssets Fund, Inc. N-2 333-258015 08/24/2021 $ 1,423.55

Rule 457(p) Statement of Withdrawal, Termination, or Completion:

1

A registration fee amount of $1,234.47, which represents that portion of the registration fee attributable to the unsold securities under the Registration Statement on Form N-2 (File No. 333-258015) initially filed on July 19, 2021, and amended by Pre-Effective Amendment No. 1 on August 24, 2021, is being applied to offset the registration fee currently due pursuant to Rule 457(p) under the Securities Act of 1933, as amended. The offering of unsold shares of common stock under any prior registration statement will be terminated upon effectiveness.

Offset Note

2

A registration fee amount of $1,234.47, which represents that portion of the registration fee attributable to the unsold securities under the Registration Statement on Form N-2 (File No. 333-258015) initially filed on July 19, 2021, and amended by Pre-Effective Amendment No. 1 on August 24, 2021, is being applied to offset the registration fee currently due pursuant to Rule 457(p) under the Securities Act of 1933, as amended. The offering of unsold shares of common stock under any prior registration statement will be terminated upon effectiveness.
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