Exhibit 107

Calculation of Filing Fee Tables

424(b)(2)

(Form Type)

The Dow Chemical Company

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee (1)

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

Debt

5.150% Notes due 2034

457(r)

$600,000,000

99.983%

$599,898,000

0.00014760

$88,544.95

Fees to Be Paid

Debt

5.600% Notes due 2054

457(r)

$650,000,000

99.653%

$647,744,500

0.00014760

$95,607.09

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts

$1,247,642,500

$184,152.04

Total Fees Previously Paid

Total Fee Offsets

Net Fee Due

$184,152.04

(1) Calculated in accordance with Rule 457(r) of the Securities Act of 1933, as amended.