EX-FILING FEES

Calculation of Filing Fee Tables

424(b)(5)¹(Form Type)

International Business Machines Corporation
(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

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

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Fees Previously Paid (1)

Debt

4.500% Notes due 2026

457(r)

$850,000,000

99.803%

$848,325,500

.00011020

$93,485.47

Debt

4.500% Notes due 2028

457(r)

$1,000,000,000

99.845%

$998,450,000

.00011020

$110,029.19

Debt

4.750% Notes due 2033

457(r)

$750,000,000

99.976%

$749,820,000

.00011020

$82,630.16

Debt

5.100% Notes due 2053

457(r)

$650,000,000

99.452%

$646,438,000

.00011020

$71,237.47

Total Offering Amounts

$3,243,033,500

$357,382.29

Total Fees Previously Paid

$1,710,091.24 (1)

Total Fee Offsets

$0

Net Fee Due

$0 (1)

¹ Final Prospectus Supplement

(1) A registration fee in the amount of $1,710,091.24 was previously paid (the IBM Shelf Registration Statement Previously Paid Fees) by International Business Machines Corporation (the Company) in connection with its filing of an automatic shelf Registration Statement on Form S-3ASR (Registration No. 333-262911) on February 22, 2022 (the IBM Shelf Registration Statement). As detailed in Exhibit 107 to the IBM Shelf Registration Statement, the IBM Shelf Registration Statement Previously Paid Fees were the result of the Company’s application to the IBM Shelf Registration Statement of $1,710,091.24 of unused registration fees previously paid in connection with the Registration Statement on Form S-3 (Registration No. 333-219724) of IBM Credit LLC. The IBM Shelf Registration Statement became effective on February 22, 2022. The registrant applied (i) $299,716.95 of the IBM Shelf Registration Statement Previously Paid Fees to pay the registration fee owed in connection with its final prospectus supplement dated July 20, 2022 as detailed in the filing fees exhibit thereto and (ii) $609,280.89 of the IBM Shelf Registration Statement Previously Paid Fees to pay the registration fee owed in connection with its final prospectus supplement dated January 30, 2023 (related to its offering of euro- and sterling-denominated notes) as detailed in the filing fees exhibit thereto. As such, $801,093.40 of the IBM Shelf Registration Statement Previously Paid Fees remain unused, of which $357,382.29 is being applied to pay the registration fee for the securities offered herein. Accordingly, no additional registration fee is owed in connection with this prospectus supplement.