Exhibit 107

Calculation of Filing Fee Tables

Form S-8

(Form Type)

Luminar Technologies, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered(1)

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Equity

Class A Common Stock, $0.0001 par value per share

Other

18,358,365(2)

$6.69(3)

$122,817,461.85

0.0001102

$13,534.49

Total Offering Amounts

$122,817,461.85

$13,534.49

Total Fee Offsets

—

Net Fee Due

$13,534.49

(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement on Form S-8 (the “Registration Statement”) shall also cover any additional shares of the Class A common stock, $0.0001 par value per share (the “Common Stock”), of Luminar Technologies, Inc. (the “Registrant”) that become issuable with respect to the securities identified in the above table, by reason of any stock dividend, stock splits, reverse stock splits, recapitalizations, reclassifications, mergers, split-ups, reorganizations, consolidations and other capital adjustments effected without receipt of consideration that increases the number of outstanding shares of Common Stock.

(2) Represents a total of 18,358,365 shares of Common Stock that were automatically added to the shares reserved for issuance under the Amended and Restated 2020 Equity Incentive Plan (the “2020 Plan”) on January 1, 2023 pursuant to a provision contained in the 2020 Plan. The 2020 Plan provides for an annual automatic increase to the shares reserved for issuance, continuing through January 1, 2030, in an amount equal to the lesser of (i) 5% of the outstanding shares of common stock on the last day of the immediately preceding fiscal year, (ii) 40,000,000 shares, or (iii) such number of shares determined by the Board.

(3) Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act on the basis of $6.69, the average of the high and low prices of a share of Common Stock as reported on The Nasdaq Stock Market LLC on June 8, 2023.