Calculation of Filing Fee Tables

S-8

MICROSOFT CORP

Table 1: Newly Registered Securities

	Security Type	Security Class Title	Fee Calculation Rule	Amount Registered	Proposed Maximum Offering Price Per Unit	Maximum Aggregate Offering Price	Fee Rate	Amount of Registration Fee
1	Other	Deferred Compensation Obligations	Other	1,200,000,000		$ 1,200,000,000.00	0.0001381	$ 165,720.00
Total Offering Amounts:						$ 1,200,000,000.00		$ 165,720.00
Total Fee Offsets:								$ 0.00
Net Fee Due:								$ 165,720.00

Offering Note

¹ Note 1.A.: The deferred compensation obligations are unsecured obligations of the Microsoft Corporation (the "Registrant") to pay deferred compensation in the future in accordance with the terms of Microsoft Corporation Deferred Compensation Plan. Note 1.B.: The Maximum Aggregate Offering Price has been estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(h) under the Securities Act of 1933, as amended.

Table 2: Fee Offset Claims and Sources ☑Not Applicable

		Registrant or Filer Name	Form or Filing Type	File Number	Initial Filing Date	Filing Date	Fee Offset Claimed	Security Type Associated with Fee Offset Claimed	Security Title Associated with Fee Offset Claimed	Unsold Securities Associated with Fee Offset Claimed	Unsold Aggregate Offering Amount Associated with Fee Offset Claimed	Fee Paid with Fee Offset Source
Rule 457(p)
Fee Offset Claims	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Fee Offset Sources	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A