Exhibit 107

FILING FEES

Calculation of Filing Fee Tables

Form 424(b)(5)

(Form Type)

M&T Bank Corporation

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

	Security Type	Security Class Title (1)	Fee Calculation or Carry Forward Rule	Amount Registered	Proposed Maximum Offering Price Per Unit	Maximum Aggregate Offering Price	Fee Rate	Amount of Registration Fee
Fees to Be  Paid	Equity	Depositary Shares Each Representing a  1/400th Interest  in a Share of Perpetual 7.500% Non-Cumulative Preferred Stock, Series J	457(o) and 457(r)(1)	$750,000,000	100.00%	$750,000,000	0.00014760	$110,700.00
	Equity	Perpetual 7.500% Non-Cumulative  Preferred Stock,  Series J	457(o) and 457(r)(1)	(2)	(2)	(2)	0.00014760	(2)
	Total Offering Amounts							$110,700.00
	Total Fees Previously Paid							—
	Total Fee Offsets							—
	Net Fee Due							$110,700.00

(1) The filing fee is calculated in accordance with 457(o) and 457(r) of the Securities Act of 1933, as amended (the “Act”). In accordance with Rule 456(b) and 457(r) of the Act, the registrant initially deferred payment of all of the registration fee for Registration Statement No. 333-274646 filed on September 22, 2023.

(2) No separate consideration will be payable in respect of shares of Perpetual 7.500% Non-Cumulative Preferred Stock, Series J, which are issued in connection with this offering.