EX-FILING FEES

Exhibit 107

Calculation of Filing Fee Tables

Form S-8

(Form Type)

PayPal Holdings, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security Type

Security
Class
Title

Fee
Calculation
Rule

Amount
Registered(1)

Proposed
Maximum
Offering
Price Per
Unit

Maximum
Aggregate
Offering
Price

Fee
Rate

Amount of
Registration
Fee

Equity

Common
Stock, par
value $0.0001
per share

Rule 457(c) and 457(h)

5,000,000

$70.29(2)

$351,450,000.00(2)

$.0000927

$32,579.42

Total Offering Amounts

$351,450,000.00

$32,579.42

Total Fee Offsets

Net Fee Due

$32,579.42

(1)

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 of PayPal Holdings, Inc. (the “Company”) that become issuable under the PayPal Holdings, Inc. 2022 Inducement Plan by reason of any stock dividend, stock split, recapitalization or other similar transaction effected that results in an increase in the number of outstanding shares of the common stock of the Company.

(2)	Estimated in accordance with Rules 457(c) and (h) under the Securities Act solely for the purpose of calculating the amount of the registration fee, based on the average of the high and low sale prices of the common stock reported on the NASDAQ Global Select Market on July 13, 2022.