From the 3rd edition of the book "The Linear Algebra a Beginning Graduate Student Ought to Know" by Jonathan S. Golan, we find the following exercise (number 475) under chapter 9:
"Find infinitely-many triples $(A, B, C$) of nonzero matrices in $M_{3×3}(\mathbb{Q})$, the entries of which are nonnegative integers, satisfying the condition $A^3 + B^3 = C^3.$"
Now we if understand "non-negative integers" to include $0$, then easily we can take $A$, $B$ and $C$ to be diagonal matrices such that:
$$ A = \begin{pmatrix} a & 0 & 0 \\ 0 & 0 & 0 \\ 0 & 0 & 0 \\ \end{pmatrix} , B = \begin{pmatrix} 0 & 0 & 0 \\ 0 & b & 0 \\ 0 & 0 & 0 \\ \end{pmatrix}, C = \begin{pmatrix} a & 0 & 0 \\ 0 & b & 0 \\ 0 & 0 & 0 \\ \end{pmatrix}$$
However, if we interpret the term "non-negative" to mean "strictly positive" (s.t. a positive matrix is defined in the sense given in the entry: https://en.wikipedia.org/wiki/Nonnegative_matrix), the question becomes harder... I suspect that the equation never holds, not only in the case of $n=3$, but for all positive integers $n$. I.e. we cannot find positive matrices $A,B,C$ in $M_{n×n}(\mathbb{Q})$ such that $A^k + B^k = C^k.$ where $k>2$ is an integer." I conjecture this because a few constructions I tried for finding solutions all failed, and I imagine a way to prove that it is impossible would be by contradiction... i.e. show that any valid triplet would imply a rational/integer solution to the integer equation $a^k + b^k = c^k$ (where $a,b,c \in \mathbb{Q}$) which can't exist by Fermat's last theorem. However, I haven't found a promising trick yet and I wonder if the conjecture, if true, can be proven so easily, be it via contradiction or via other means...
Let $x$ be a constant. Let $Y$ be the companion matrix for the polynomial $y^3-x$: $$Y=\begin{pmatrix} 0 & 1 & 0 \\ 0 & 0 & 1 \\ x & 0 & 0 \end{pmatrix}\text{.}$$
Let $Z$ be the adjugate of $Y-y\,\mathrm{I}$:
$$Z=\mathrm{adj}\,(Y - y\,\mathrm{I}) = \begin{pmatrix} y^2 & y & 1 \\ x & y^2 & y \\ xy & x & y^2 \end{pmatrix}\text{.}$$
Suppose further that $x$ be a sum of cubes
$$x=a^3+b^3\text{.}$$
Let $A=aZ$, $B=bZ$, $C=yZ + \mathrm{I}\det(Y-y\,\mathrm{I})$:
$$\begin{align} A&= a\begin{pmatrix} y^2 & y & 1 \\ x & y^2 & y \\ xy & x & y^2 \end{pmatrix}\\ B &= b\begin{pmatrix} y^2 & y & 1 \\ x & y^2 & y \\ xy & x & y^2 \end{pmatrix}\\ C&=\begin{pmatrix} x & y^2 & y \\ xy & x & y^2 \\ xy^2 & xy & x \end{pmatrix}\end{align}\text{.}$$ Then $$C^3 = A^3 + B^3$$ with all matrix elements positive integers if $a$, $b$, and $y$ are. This last equality ultimately holds because of the Cayley-Hamilton equality $Y^3 = x \,\mathrm{I}$ implying $$(y\,\mathrm{adj}(Y-y\mathrm{I}) + \mathrm{I}\,\det(Y-y\mathrm{I}))^3 = x\,\mathrm{adj}(Y-y\mathrm{I})^3 \text{.}$$ It's motivated by remarks on cyclic cubic extensions in an answer to a related question, as well as numerical evidence in another answer to this question.
Addendum:
Let $Y$ be defined to be the dimension-$n$ companion matrix for the polynomial $y^n-x$, with $Z$ and $C$ are defined the same as above. Then one can show, mutatis mutandis, that $Z$ and $C$ have elements that are monic monomials in $x$ and $y$ and $C^n=xZ^n$, so that positive solutions of $x=a^n + b^n$ lift to positive $n\times n$-matrix solutions of $C^n = A^n + B^n$.