<?xml version="1.0" encoding="utf-8"?>
<!--Generated by DFIN XBRL Instance Document - http://www.dfinsolutions.com/ - Version R3.0 - on 27-April-2023 [02:11:14] {AM}-->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
<roleRef xlink:type="simple" xlink:href="mga-20221231.xsd#CoverPage" roleURI="http://www.magna.com/role/CoverPage" />
<calculationLink xlink:type="extended" xlink:role="http://www.magna.com/role/CoverPage">
</calculationLink>
</linkbase>
