S-8 S-8 EX-FILING FEES 0001862150 Cingulate Inc. N/A Fees to be Paid Fees to be Paid Fees to be Paid 0001862150 2026-07-15 2026-07-15 0001862150 1 2026-07-15 2026-07-15 0001862150 2 2026-07-15 2026-07-15 0001862150 3 2026-07-15 2026-07-15 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

Cingulate 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, $0.0001 par value per share Other 16,912 $ 6.14 $ 103,839.68 0.0001381 $ 14.34
2 Equity Common Stock, $0.0001 par value per share Other 60,000 $ 4.16 $ 249,600.00 0.0001381 $ 34.47
3 Equity Common Stock, $0.0001 par value per share Other 1,006,952 $ 4.705 $ 4,737,709.16 0.0001381 $ 654.28

Total Offering Amounts:

$ 5,091,148.84

$ 703.09

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 703.09

Offering Note

1

Pursuant to Rule 416 promulgated under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement shall also be deemed to cover any additional shares of the Registrant's common stock, par value $0.0001 per share ("Common Stock") that may from time to time be offered or issued under the Registrant's 2021 Omnibus Equity Incentive Plan, as amended (the "Equity Plan") to prevent dilution resulting from stock splits, stock dividends or similar transactions that increases the number of outstanding shares of Common Stock. Consists of shares of Common Stock that may be issued upon exercise of stock options granted pursuant to the Equity Plan outstanding as of the date of this registration statement. Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(h) promulgated under the Securities Act. The offering price per share and the aggregate offering price for shares issuable upon the exercise of the stock options are based upon the weighted average exercise price of the stock options.

2

Pursuant to Rule 416 promulgated under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement shall also be deemed to cover any additional shares of the Registrant's common stock, par value $0.0001 per share ("Common Stock") that may from time to time be offered or issued under the Registrant's 2021 Omnibus Equity Incentive Plan, as amended (the "Equity Plan") to prevent dilution resulting from stock splits, stock dividends or similar transactions that increases the number of outstanding shares of Common Stock. Consists of shares of Common Stock that may be issued upon exercise of stock options granted pursuant to inducement awards outstanding as of the date of this registration statement. Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(h) promulgated under the Securities Act. The offering price per share and the aggregate offering price for shares issuable upon the exercise of the stock options are based upon the weighted average exercise price of the stock options.

3

Pursuant to Rule 416 promulgated under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement shall also be deemed to cover any additional shares of the Registrant's common stock, par value $0.0001 per share ("Common Stock") that may from time to time be offered or issued under the Registrant's 2021 Omnibus Equity Incentive Plan, as amended (the "Equity Plan") to prevent dilution resulting from stock splits, stock dividends or similar transactions that increases the number of outstanding shares of Common Stock. Represents shares of Common Stock reserved for future issuance under the Equity Plan that are not subject to outstanding options. Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act on the basis of the average of the high and low prices per share of the Registrant's Common Stock on July 13, 2026 as reported by The Nasdaq Stock Market.
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