S-8 S-8 EX-FILING FEES 0001722606 Metalla Royalty & Streaming Ltd. N/A Fees to be Paid 0001722606 2026-01-29 2026-01-29 0001722606 1 2026-01-29 2026-01-29 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

Metalla Royalty & Streaming Ltd.

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 Equity Common Shares, without par value 457(a) 3,375,561 $ 8.33 $ 28,118,423.13 0.0001381 $ 3,883.15

Total Offering Amounts:

$ 28,118,423.13

$ 3,883.15

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 3,883.15

Offering Note

1

This registration statement covers, in addition to the number of common shares of Metalla Royalty & Streaming Ltd. (the "Company", the "Registrant", "we" , "us" or "our"), without par value (the "Common Shares"), stated above, pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), an additional indeterminate number of Common Shares that may be offered or issued as a result of one or more adjustments under the Share Compensation Plan (the "Plan") to prevent dilution resulting from one or more stock splits, stock dividends or similar transactions. The value in the "Amount Registered" column represents Common Shares available for future issuance under the Plan. The "Proposed Maximum Offering Price Per Unit" is estimated in accordance with Rule 457(a) and (h) solely for the purpose of calculating the registration fee. The offering price per share and the aggregate offering price for shares reserved for future issuance under the Plan are based on $8.33 per share, the average of the high and low prices for the Registrant's Common Shares as reported on the NYSE American on January 27, 2026. The Registrant does not have any fee offsets.

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