EX-FILING FEES

Calculation of Filing Fee Tables
S-8
MGP INGREDIENTS 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	Other	769,821	$ 17.54	$ 13,502,660.34	0.0001381	$ 1,864.72
Total Offering Amounts:						$ 13,502,660.34		$ 1,864.72
Total Fee Offsets:								$ 0.00
Net Fee Due:								$ 1,864.72

Offering Note

¹	1a. Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover any additional shares of common stock that become issuable under the MGP Ingredients, Inc. Amended and Restated 2024 Equity Incentive Plan (the "Plan") by reason of any stock split, stock dividend or other similar transaction effected without the receipt of consideration which results in an increase in the number of shares of outstanding common stock. 1b. Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) and Rule 457(h) of the Securities Act. The proposed maximum offering price per share is calculated on the basis of $17.54, the average of the high and low price of the Registrant's common stock on July 23, 2026, as reported on the Nasdaq Global Select Market, which is within five business days prior to filing 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
Rule 457(p)
Fee Offset Claims
Fee Offset Sources