Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

PHI Group, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

|  | Security Type |  | Security Class Title |  | Fee Calculation or Carry Forward Rule |  | Amount Registered |  | Proposed Maximum Offering price Per Unit |  | Maximum Aggregate Offering Price (1)(2) |  | Fee Rate |  | Amount of Registration Fee
Fees to be Paid |  | Equity |  | Common stock, par value $0.001 per share |  | 457(o) |  | — |  | — |  | $100,000,000 |  | 0.0001476 |  | $14,760.00
Fees Previously Paid |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Total Offering Amounts |  |  |  | $100,000,000 |  |  |  | $14,760.00
|  | Total Fees Previously Paid |  |  |  |  |  |  |  | $0
|  | Total Fee Offsets |  |  |  |  |  |  |  | $0
|  | Net Fee Due |  |  |  |  |  |  |  | $14,760.00

(1) | Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(o) of the Securities Act of 1933, as amended.

(2) | Includes shares subject to the underwriters’ option to purchase additional shares, if any. See “Underwriting.”