EXHIBIT 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

iQSTEL Inc.

(Exact Name of Registrant as Specified in its Charter)

		Security Type		Security Class  Title		Fee Calculation or Carry Forward Rule		Amount Registered (1)				Proposed Maximum Offering Price Per Unit (2)				Maximum Aggregate Offering Price				Fee Rate				Amount of Registration Fee
Fees to Be Paid		Equity		Common Shares, $0.001 par value		Other			15,000,000			$	0.239			$	3,585,000				0.00015310			$	548.86
		Total Offering Amounts														$	3,585,000							$	548.86
		Total Fees Previously Paid																						$	0
		Total Fee Offsets																						$	0
		Net Fee Due																						$	548.86

(1)	Represents shares of the Registrant’s common stock issuable upon the exercise of an option. Pursuant to Rule 416 under the Securities Act, there is also being registered hereby such indeterminate number of additional common shares as may be issued or issuable because of stock splits, stock dividends stock distributions, and similar transactions
(2)	Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) under the Securities Act of 1933, as amended. The proposed maximum offering price per share and proposed maximum aggregate offering price are based upon the average of the high $0.292 and low $0.185 sale prices of our common shares on January 15, 2025, as reported on the OTC Markets.