Exhibit 107



Calculation of Filing Fee Tables

Form S-1

(Form Type)

vaneck bitcoin trust

(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             | Exchange Traded Vehicle Securities | Common shares of beneficial interest | 457(u)                                    | (1)               | (1)                                          | (1)                                  | .0001102 | (1)                            |                             |                               |                                          |                                                                                          
|Fees Previously Paid        |                                    |                                      |                                           |                   |                                              |                                      |          |                                |                             |                               |                                          |                                                                                          
|Carry Forward Securities   
|Carry Forward Securities    |                                    |                                      |                                           |                   |                                              |                                      |          |                                |                             |                               |                                          |                                                                                          
|                            | Total Offering Amounts             |                                      |                                           | (1)               |                                              | (1)                                  |          |                                |                             |                              
|                            | Total Fess Previously Paid         |                                      |                                           |                   |                                              |                                      |          |                                |                             |                              
|                            | Total Fee Offsets                  |                                      |                                           |                   |                                              |                                      |          |                                |                             |                              
|                            |                                    |                                      | Net Fee Due                               |                   |                                              |                                      |          |                                |                             |                               |                                         
|                            |                                    |                                      |                                           |                   |                                              |                                      |          | (1)                            |                             |                               |                                          |                                                                                          





(1)An
indeterminate number of the securities is being registered as may from time to time be sold at indeterminate prices. In accordance with
Rules 456(d) and 457(u), the registrant is deferring payment of all of the registration fee and will pay the registration fee subsequently
on an annual basis.