Document

Exhibit 107

CALCULATION OF FILING FEE TABLE

Form S-8

(Form Type)

Washington Federal, Inc.

(Exact name of registrant as specified in its charter)

Table 1: Newly Registered Securities

Security

Type

Security Class Title

Fee Calculation Rule(1)

Amount Registered (2)(3)

Proposed Maximum Offering Price Per Share(1)

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Equity

Common Stock, $1.00 par value per share

Other

200,000 shares

$36.80

$7,360,000.00

0.0001102

811.07

Total Offering Amounts

$7,360,000.00

811.07

Total Fee Offsets

Net Fee Due

811.07

_________________

(1) Estimated in accordance with Rule 457(c) solely for purposes of calculating the registration fee. The maximum price per share and the maximum aggregate offering price are based on the average of the $37.80 (high) and $35.79 (low) sale price of the Registrant's Common Stock as reported on the Nasdaq Stock Market on November 14, 2022, which date is within five business days prior to filing this registration statement.

(2) Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement also covers any additional shares of the Registrant’s common stock that become issuable under the Washington Federal Bank 401(k) Plan (formerly the Washington Federal 401(k) and Employee Stock Ownership Plan, and the Washington Federal Savings Profit Sharing and Retirement Plan and Employee Stock Ownership Plan) by reason of any recapitalization, stock split, stock dividend or other similar transaction effected without receipt of consideration where the Registrant’s outstanding shares of common stock are increased, converted or exchanged.

(3). In addition, pursuant to Rule 416(c) under the Securities Act of 1933, this registration statement also covers an indeterminate amount of interests to be offered or sold pursuant to the employee benefit plan described herein. Pursuant to Rule 457(h)(3), no registration fee is required to be paid.