Virtus Stone Harbor Emerging Markets Income Fund (EDF) N-14 8C Registration statement for closed-end investment company

Exhibit 18

EX-FILING FEES

FEE TABLE FOR

FORM N-14

Calculation of Filing Fee Tables

N-14 8C

(Form Type)

VIRTUS STONE HARBOR EMERGING MARKETS INCOME FUND

(Exact Name of Registrant as Specified in its Charter)

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

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, par value $0.00001

457(d)

11,900,000

$4.17

$49,623,000(1)

0.00011010

$5,468.45

Fees Previously Paid

Total Offering Amounts

$49,623,000

$5,468.45

Total Fees Previously Paid

$0.00

Total Fee Offsets

$0.00

Net Fee Due

$5,468.45

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