Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

Inovio Pharmaceuticals, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

	Security Type	Security Class Title	Fee Calculation or Carry Forward Rule	Amount Registered	Proposed Maximum Offering Price Per Unit	Maximum Aggregate Offering Price	Fee Rate	Amount of Registration Fee	Carry Forward Form Type	Carry Forward File Number	Carry Forward Initial Effective Date	Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward
Newly Registered Securities
Fees to Be Paid	Debt	Debt Securities	(1)	(1)	(1)	(1)	(1)	(1)	—	—	—	—
Fees to Be Paid	Equity	Common Stock, $0.001 par value per share	(1)	(1)	(1)	(1)	(1)	(1)	—	—	—	—
Fees to Be Paid	Equity	Preferred Stock, $0.001 par value per share	(1)	(1)	(1)	(1)	(1)	(1)	—	—	—	—
Fees to Be Paid	Other	Warrants	(1)	(1)	(1)	(1)	(1)	(1)	—	—	—	—
Fees to Be Paid	Unallocated (Universal) Shelf	Unallocated (Universal) Shelf	457(o)	(1)	(1)	$5,521,500 (1)(2)	$147.60 per $1,000,000	$814.98	—	—	—	—
Fees Previously Paid	Unallocated (Universal) Shelf	Unallocated (Universal) Shelf	457(o)	(1)	(1)	$162,052,305 (1)(2)	$147.60 per $1,000,000	$23,918.92	—	—	—	—
Carry Forward Securities
Carry Forward Securities	Debt	Debt Securities	415(a)(6)	(2)					S-3	333-252256	January 20, 2021
Carry Forward Securities	Equity	Common Stock, $0.001 par value per share	415(a)(6)	(2)					S-3	333-252256	January 20, 2021
Carry Forward Securities	Equity	Preferred Stock, $0.001 par value per share	415(a)(6)	(2)					S-3	333-252256	January 20, 2021
Carry Forward Securities	Other	Warrants	415(a)(6)	(2)					S-3	333-252256	January 20, 2021
Carry Forward Securities	Unallocated (Universal) Shelf	Unallocated (Universal) Shelf	415(a)(6)	(2)	$132,426,195 (2)			S-3	333-252256		January 20, 2021	$12,276.91
	Total Offering Amounts					$300,000,000 (1)(2)		$24,733.90
	Total Fees Previously Paid							$23,918.92
	Total Fee Offsets							—
	Net Fee Due							$814.98

(1) Pursuant to Instruction 2.A(iii)(b) of Item 16(b) of Form S-3, this information is not required to be included. An indeterminate aggregate initial offering price or number or amount of the securities of each identified class is being registered as may from time to time be offered under this registration statement at indeterminate prices, along with an indeterminate number or amount of securities that may be issued upon exercise, settlement, exchange or conversion of securities offered or sold under this registration statement, as shall have an aggregate initial offering price up to $300,000,000. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement also covers any additional securities that may be offered or issued in connection with any stock split, stock dividend or pursuant to anti-dilution provisions of any of the securities. Separate consideration may or may not be received for securities that are issuable upon conversion, exercise or exchange of other securities. In addition, the total amount to be registered and the proposed maximum aggregate offering price are estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act.

(2) Pursuant to Rule 415(a)(6) under the Securities Act, the securities registered pursuant to this registration statement include $132,426,195 of unsold securities (the “Unsold Securities”) previously registered pursuant to the Registration Statement on Form S-3 (File No. 333-252256), as amended by Post-Effective Amendments No. 1 and No. 2, each filed on March 1, 2023, and Post-Effective Amendment No. 3, filed on March 28, 2023, which was originally filed and became effective on January 21, 2021 (the “Prior Registration Statement”). In connection with the filing of Post-Effective Amendment No. 1 the Prior Registration Statement, the registrant paid a filing fee of $12,276.91 associated with the offering of the Unsold Securities (based on the filing fee rate in effect at the time of the filing of Post-Effective Amendment No. 1 to the Prior Registration Statement). The filing fee associated with the offering of the Unsold Securities is hereby carried forward to be applied to the Unsold Securities registered hereunder, and no additional filing fee is due with respect to the Unsold Securities in connection with the filing of this Registration Statement. The registrant is also registering new securities on this registration statement with an aggregate initial offering price of $167,573,805 (the “New Securities”), which aggregate offering price is not specified as to each class of securities. The registrant previously paid a registration fee of $23,918.92 in respect of the New Securities with a proposed maximum aggregate offering price of $162,052,305 in connection with the initial filing of this registration statement, and an additional filing fee of $814.98 with respect to the New Securities is being paid concurrently with the filing of this Amendment No. 1 to the registration statement.