Exhibit 107

Calculation of Filing Fee Tables

Form S-8

(Form Type)

SANOFI

(Exact Name of Registrant as Specified in its Charter)

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

Equity

Ordinary Shares, par value €2.00 per share (1)

Other (2)

350,000 (3)

$90,49 (2)

$31,671,500.00

$153.10 per $1,000,000

$4,848.91

Total Offering Amounts

$31,671,500.00

$4,848.91

Total Fee Offsets

$1,697.57

Net Fee Due

$3,151.34

(1) American Depositary Receipts evidencing American Depositary Shares issuable upon request after expiration of the three-year lock-up period on deposit of the Ordinary Shares, nominal value €2.00 per share (“Ordinary Shares”), have been registered pursuant to a separate Registration Statement on Form F-6 (Registration No. 333-192032 and Registration No. 333-276123).

(2) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) and Rule 457(h) under the Securities Act of 1933, as amended (the “Securities Act”), based upon a 20% discount from the average of the high and low prices of the Registrant’s Ordinary Shares on Euronext Paris on March 25, 2025 and converted at the noon buying rate of €1=$1.082 on March 25, 2025. The 20% discount represents the discount on the “Reference Price” offered to Participants pursuant to the Action 2025 Shareholding Plan (the “Plan”).

(3) This Registration Statement covers up to 350,000 Ordinary Shares that may be sold to eligible employees under the Plan. The amount being registered also includes an indeterminate number of shares of Ordinary Shares that may be offered as a result of stock splits, stock dividends and anti-dilution provisions and other terms, in each case in accordance with Rule 416, under the Securities Act.

Table 2: Fee Offset Claims and Sources

Registrant or Filer Name

Form or  Filing  Type

File Number (1)

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

Unsold Aggregate Offering Amount Associated with Fee Offset Claimed

Fee Paid with Fee Offset Source

Rule 457(p)

Fee Offset Claims (1)

SANOFI

S-8

333-278502

4/4/2024

$1,697.57

Equity

Ordinary  Shares, par value €2.00 per share

145,917

$11,501,177.94

Fee Offset Sources (1)

SANOFI

S-8

333-278502

4/4/2024

$4,653.53

(1) Pursuant to Rule 457(p) under the Securities Act, the Registrant offsets the registration fee required in connection with this Registration Statement by $3,108.98, which represents a portion of the dollar amount of the filing fee previously paid by the Registrant that corresponds to unsold Ordinary Shares registered pursuant to its Registration Statement on Form S-8 (Registration No. 333-278502) filed with the Commission on April 4, 2024 and subsequently deregistered by a Post-Effective Amendment No. 1 to Form S-8 Registration Statement filed with the Commission on March 21, 2025. The Registrant has terminated or completed the offering that included the unsold Ordinary Shares offered under this Registration Statements on Form S-8 and has deregistered all such unsold Ordinary Shares by filing a Post-Effective Amendment to such Registration Statement on Form S-8.