EX-FILING FEES

Calculation of Filing Fee Tables
S-8
SmartKem, Inc.

Table 1: Newly Registered Securities

	Security Type	Security Class Title	Fee Calculation Rule	Amount Registered	Proposed Maximum Offering Price Per Unit	Maximum Aggregate Offering Price	Fee Rate	Amount of Registration Fee
1	Equity	Common Stock, $0.001 par value share	Other	1,365,930	$ 0.2245	$ 306,651.29	0.0001381	$ 42.35
Total Offering Amounts:						$ 306,651.29		$ 42.35
Total Fee Offsets:								$ 0.00
Net Fee Due:								$ 42.35

Offering Note

¹	Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover any additional shares of common stock, par value $0.001 per share ("Common Stock"), of SmartKem, Inc. (the "Company") that may become issuable under the Company's 2021 Equity Incentive Plan and the UK Tax-Advantaged Sub-Plan (the "2021 Plan") by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of outstanding shares of Common Stock. Represents shares of Common Stock that were added to the shares authorized for issuance under the 2021 Plan on January 1, 2026 pursuant to the Evergreen Provision of the 2021 Plan and on June 23, 2026 pursuant to an amendment to the 2021 Plan approved by the Company's stockholders. Estimated solely for purposes of calculating the registration fee pursuant to Rules 457(h) and 457(c) of the Securities Act, and based upon the average of the high and low sales prices ($0.2230 and $0.2260) of the Common Stock as reported on Nasdaq on July 1, 2026.

Table 2: Fee Offset Claims and Sources	☑Not Applicable

		Registrant or Filer Name	Form or Filing Type	File Number	Initial Filing Date	Filing Date	Fee Offset Claimed	Security Type Associated with Fee Offset Claimed	Security Title Associated with Fee Offset Claimed	Unsold Securities Associated with Fee Offset Claimed	Unsold Aggregate Offering Amount Associated with Fee Offset Claimed	Fee Paid with Fee Offset Source
Rule 457(p)
Fee Offset Claims
Fee Offset Sources