EX-FILING FEES

FEE TABLE FOR

FORM N-14

Calculation of Filing Fee Tables

N-14 8C

(Form Type)

KKR Income Opportunities Fund

(Exact Name of Registrant as specified in its Charter)

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

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

Equity

Common shares of beneficial interest, no par value per share

457(o)

$1,000,000(1)

0.00015310

$153.10

Fees Previously Paid

Total Offering Amounts

$1,000,000

$153.10

Total Fees Previously Paid

$0.00

Total Fee Offsets

$0.00

Net Fee Due

$153.10

(1) Estimated pursuant to Rule 457(o) under the Securities Act of 1933 solely for the purpose of determining the registration fee.