Exhibit 107

CALCULATION OF FILING FEE TABLES

Form S-8

(Form Type)

Elanco Animal Health Incorporated

(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, no par value	457(c) and 457(h)		5,375,000	(2)	$	8.64	(4)	$	46,440,000		0.00011020	$	5,117.69
Equity	Common Stock, no par value	457(c) and 457(h)		20,000,000	(3)	$	8.64	(4)	$	172,800,000		0.00011020	$	19,042.56
Total Offering Amounts									$	219,240,000			$	24,160.25
Total Fee Offsets													$	0
Net Fee Due													$	24,160.25

(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of Common Stock that become issuable under the Amended and Restated Elanco Animal Health Incorporated Employee Stock Purchase Plan (as amended and restated, the “ESPP”) and the Amended and Restated 2018 Elanco Animal Health Incorporated Stock Plan (as amended and restated, the “2018 Plan”) by reason of any stock split, stock dividend or other similar transaction effected without the receipt of consideration which results in an increase in the number of shares of outstanding Common Stock.

(2) Represents shares of Common Stock registered pursuant to the ESPP.

(3) Represents shares of Common Stock registered pursuant to the 2018 Plan.

(4) Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) and Rule 457(h) of the Securities Act. The proposed maximum offering price per share is calculated on the basis of $8.64, the average of the high and low price of the Registrant’s common stock on May 12, 2023, as reported on the New York Stock Exchange, which is within five business days prior to filing this Registration Statement.