0001082554EX-FILING FEESxbrli:sharesiso4217:USDxbrli:pure00010825542025-07-302025-07-30000108255412025-07-302025-07-30

Exhibit 107.1

CALCULATION OF FILING FEE TABLES

Form S-8
(Form Type)

United Therapeutics Corporation
(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)
Proposed Maximum Offering Price Per Unit
Maximum Aggregate Offering Price
Fee Rate
Amount of Registration Fee
Equity
Common Stock, par value $0.01 per share
457(a)
950,000(2)
$305.18(2)
$289,921,000(2)
$153.10 per $1,000,000$44,386.91
Total Offering Amounts
$289,921,000$44,386.91
Total Fee Offsets
$0
Net Fee Due
$44,386.91

(1)     Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement also covers any additional shares of the common stock, par value $0.01 per share (“Common Stock”), of United Therapeutics Corporation that may be issued under the Amended and Restated United Therapeutics Corporation 2015 Stock Incentive Plan (the “Plan”) as a result of any stock dividend, stock split, recapitalization or other similar transactions.

(2)    Represents 950,000 shares of Common Stock reserved for issuance under the Plan. The “Proposed Maximum Offering Price Per Unit” and the “Maximum Aggregate Offering Price” are estimated solely for the purpose of determining the registration fee pursuant to Rule 457(c) and 457(h) under the Securities Act, and are based upon the average of the high and low prices of the Common Stock as reported on the Nasdaq Global Select Market for July 24, 2025.
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