S-8 S-8 EX-FILING FEES 0000079879 PPG INDUSTRIES INC Fees to be Paid Y N 0000079879 2026-04-28 2026-04-28 0000079879 1 2026-04-28 2026-04-28 0000079879 1 2026-04-28 2026-04-28 0000079879 2 2026-04-28 2026-04-28 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

PPG INDUSTRIES 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, par value $1.66 2/3 per share Other 9,120,120 $ 110.175 $ 1,004,809,221.00 0.0001381 $ 138,764.15

Total Offering Amounts:

$ 1,004,809,221.00

$ 138,764.15

Total Fee Offsets:

$ 72,363.85

Net Fee Due:

$ 66,400.30

Offering Note

1

The amount registered consists of 5,000,000 shares of Common Stock, par value $1.66 2/3 per share, of PPG Industries, Inc. ("Common Stock") authorized for issuance in connection with the PPG Industries Employee Savings Plan (the "Plan"). Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement also covers an indeterminate amount of interests to be offered or sold pursuant to the PPG Industries Employee Savings Plan. In addition, this Registration Statement also covers additional securities to be offered or issued upon any adjustment or change made to the registered securities by reason of any stock split, stock dividend, recapitalization or similar transaction effected without the receipt of consideration which results in an increase in the number of the Registrant's outstanding shares of common stock, par value $1.66 2/3 per share, as permitted by Rule 416(a) and Rule 416(b) under the Securities Act. The proposed maximum offering price per unit and the maximum aggregate offering price are estimated solely for purposes of calculating the registration fee in accordance with Rule 457(c) and Rule 457(h) under the Securities Act. The maximum aggregate offering price is calculated as the average of the high and low prices reported for a share of Common Stock on The New York Stock Exchange on April 24, 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 1 PPG INDUSTRIES INC S-8 333-258227 07/28/2021 $ 72,363.85 Equity Common Stock, par value $1.66 2/3 per share 4,171,179 $ 663,280,028.69
Fee Offset Sources 2 PPG INDUSTRIES INC S-8 333-258227 07/28/2021 $ 72,363.85

Rule 457(p) Statement of Withdrawal, Termination, or Completion:

1

1. The Registrant has terminated any offering that included the unsold securities under the Registration Statement on Form S-8, initially filed on July 28, 2021 (File No. 333-258227) (the "Prior Registration Statement"). In accordance with Rule 457(p) under the Securities Act, the total amount of the registration fee due upon the initial filing of subsequent registration statements, such as this Registration Statement, can be offset by $76,363.85, representing the fee associated with 4,120,120 unsold shares of Common Stock from the Prior Registration Statement. In accordance with Rule 457(p) under the Securities Act, the Registrant is using $76,363.85 of the unused filing fee from the Prior Registration Statement to offset the registration fee payable in connection with this Registration Statement. 2. The Registrant previously paid a registration fee of $138,788.30 in connection with the registration of 8,000,000 shares of Common Stock, with a proposed maximum aggregate offering price of $1,272,120,000, under the Prior Registration Statement. The Registrant has terminated any offering that included the unsold securities under the Prior Registration Statement. In accordance with Rule 457(p) under the Securities Act, the total amount of the registration fee due upon the initial filing of subsequent registration statements, such as this Registration Statement, can be offset by $76,363.85, representing the fee associated with 4,120,120 unsold shares of Common Stock from the Prior Registration Statement. In accordance with Rule 457(p) under the Securities Act, the Registrant is using $76,363.85 of the unused filing fee from the Prior Registration Statement to offset the registration fee payable in connection with this Registration Statement.

Offset Note

2

The Registrant previously paid a registration fee of $138,788.30 in connection with the registration of 8,000,000 shares of Common Stock, with a proposed maximum aggregate offering price of $1,272,120,000, under the Prior Registration Statement. The Registrant has terminated any offering that included the unsold securities under the Prior Registration Statement. In accordance with Rule 457(p) under the Securities Act, the total amount of the registration fee due upon the initial filing of subsequent registration statements, such as this Registration Statement, can be offset by $76,363.85, representing the fee associated with 4,120,120 unsold shares of Common Stock from the Prior Registration Statement. In accordance with Rule 457(p) under the Securities Act, the Registrant is using $76,363.85 of the unused filing fee from the Prior Registration Statement to offset the registration fee payable in connection with this Registration Statement.