Exhibit 107

Calculation of Filing Fee Tables

Form S-8

(Form Type)

Fusemachines 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) (2)				Proposed Maximum Offering Price Per Unit				Maximum Aggregate Offering Price(3)				Fee Rate				Amount of Registration Fee
Fees to Be Paid
		Equity		Common Stock (additional shares)			457(c)				1,500,000			$	1.78			$	2,670,000.00			$	0.00013810				368.73
		Total Offering Amounts																$	2,670,000.00							$	368.73
		Total Fees Previously Paid																								$	-
		Total Fee Offsets																								$	-
		Net Fee Due																								$	368.73

(1)	Pursuant to Rule 416, the securities being registered hereunder also include such indeterminable number of additional securities as may be issued to prevent dilution as a result of stock splits, stock dividends, or similar transactions.
(2)	Amount registered consists of up to 2,550,000 shares of common stock that may be issued under the registrant’s 2025 Omnibus Equity Incentive Plan.
(3)	Estimated in accordance with Rule 457(c), solely for the purpose of calculating the registration fee based on the average of the high and low prices of the common stock as reported on the Nasdaq on January 7, 2026

 N/A