Exhibit (s)

Calculation of Filing Fee Tables

FORM N-2

(Form Type)

Western Asset Municipal High Income Fund Inc.

(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(1)

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

Equity

Common Stock

457(o)

$75,000,000

$153.10

$11,482.50

Fees to Be Paid

Other

Rights to Purchase Shares of Common Stock(2)

—

—

Fees Previously Paid

Equity

Common Stock

457(o)

$1,000,000

$153.10

$153.10

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts

$75,000,000

$11,482.50

Total Fees Previously Paid

$153.10

Total Fee Offsets

Net Fee Due

$11,329.40

(1) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933.

(2) No separate consideration will be received by the Registrant. Any shares issued pursuant to an offering of rights to purchase shares of common stock, including any shares issued pursuant to an over-subscription privilege or a secondary over-subscription privilege, will be shares registered under this Registration Statement.