Exhibit 107

Calculation of Filing Fee Table

S-8

(Form Type)

POET Technologies 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)		Proposed Maximum Offering Price Per Unit			Maximum Aggregate Offering Price		Fee Rate		Amount of Registration Fee
Equity	Common Shares issuable pursuant to the POET Technologies Inc. Omnibus Plan		Other (2)		41,100,146	$	5.06	(2)	$	207,966,738.76		0.00015310	$	31,839.71
Equity	Common Shares issuable pursuant to outstanding options under the POET Technologies Inc. Omnibus Plan		Other (3)		8,899,854	$	1.73	(3)	$	15,396,747.42		0.00015310	$	2,357.24
Total Offering Amounts									$	223,363,486.18		—	$	34,196.95
Total Fee Offsets										—		—		—
Net Fee Due										—		—	$	34,196.95

(1)	Pursuant to Rule 416 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), the securities being registered pursuant to the registration statement to which this exhibit relates also include an additional and indeterminate number of common shares, no par value (“Common Shares”), of POET Technologies Inc. (the “Registrant”) as may become issuable pursuant to the provisions of the POET Technologies Inc. Omnibus Incentive Plan, effective as of June 30, 2023, as amended on June 21, 2024, June 27, 2025 and September 22, 2025 (the “Plan”), after the date hereof as a result of any share dividend, share split, recapitalization or similar change.
(2)	Estimated for the purpose of calculating the registration fee in accordance with Rules 457(c) and 457(h) under the Securities Act, based on the average of the high and low prices of the Common Shares reported on the Nasdaq Capital Market on September 17, 2025, which was $5.06 per share.
(3)	Estimated for the purpose of calculating the registration fee in accordance with Rule 457(h) of the Securities Act, based on the weighted average exercise price of such options (CAD$2.38 per share converted to U.S. dollars at an exchange rate on September 19, 2025 of CAD$1.3788 per U.S. dollar).