<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.19a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://flexiblesolutions.com/role/Cover" xlink:href="fsi-20230630.xsd#Cover" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/InterimConsolidatedBalanceSheets" xlink:href="fsi-20230630.xsd#InterimConsolidatedBalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/InterimConsolidatedBalanceSheetsParenthetical" xlink:href="fsi-20230630.xsd#InterimConsolidatedBalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/InterimConsolidatedStatementsOfOperationsAndComprehensiveIncome" xlink:href="fsi-20230630.xsd#InterimConsolidatedStatementsOfOperationsAndComprehensiveIncome" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/InterimConsolidatedStatementsOfCashFlows" xlink:href="fsi-20230630.xsd#InterimConsolidatedStatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/InterimConsolidatedStatementsOfStockholdersEquity" xlink:href="fsi-20230630.xsd#InterimConsolidatedStatementsOfStockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/BasisOfPresentation" xlink:href="fsi-20230630.xsd#BasisOfPresentation" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/SignificantAccountingPolicies" xlink:href="fsi-20230630.xsd#SignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/Leases." xlink:href="fsi-20230630.xsd#Leases." xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/AccountsReceivable." xlink:href="fsi-20230630.xsd#AccountsReceivable." xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/Inventories." xlink:href="fsi-20230630.xsd#Inventories." xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/PropertyEquipmentLeaseholds." xlink:href="fsi-20230630.xsd#PropertyEquipmentLeaseholds." xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/Patents." xlink:href="fsi-20230630.xsd#Patents." xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/GoodwillAndIndefiniteLivedIntangibleAssets." xlink:href="fsi-20230630.xsd#GoodwillAndIndefiniteLivedIntangibleAssets." xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/LongTermDeposits." xlink:href="fsi-20230630.xsd#LongTermDeposits." xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/Investments." xlink:href="fsi-20230630.xsd#Investments." xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/Short-termLineOfCredit." xlink:href="fsi-20230630.xsd#Short-termLineOfCredit." xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/LongTermDebt." xlink:href="fsi-20230630.xsd#LongTermDebt." xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/StockOptions." xlink:href="fsi-20230630.xsd#StockOptions." xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/CapitalStock" xlink:href="fsi-20230630.xsd#CapitalStock" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/Non-controllingInterests" xlink:href="fsi-20230630.xsd#Non-controllingInterests" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/SegmentedSignificantCustomerInformationAndEconomicDependency" xlink:href="fsi-20230630.xsd#SegmentedSignificantCustomerInformationAndEconomicDependency" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/ComparativeFigures" xlink:href="fsi-20230630.xsd#ComparativeFigures" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/SubsequentEvents" xlink:href="fsi-20230630.xsd#SubsequentEvents" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/SignificantAccountingPoliciesPolicies" xlink:href="fsi-20230630.xsd#SignificantAccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/SignificantAccountingPoliciesTables" xlink:href="fsi-20230630.xsd#SignificantAccountingPoliciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/Leases.Tables" xlink:href="fsi-20230630.xsd#Leases.Tables" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/AccountsReceivable.Tables" xlink:href="fsi-20230630.xsd#AccountsReceivable.Tables" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/Inventories.Tables" xlink:href="fsi-20230630.xsd#Inventories.Tables" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/PropertyEquipmentLeaseholds.Tables" xlink:href="fsi-20230630.xsd#PropertyEquipmentLeaseholds.Tables" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/Patents.Tables" xlink:href="fsi-20230630.xsd#Patents.Tables" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/GoodwillAndIndefiniteLivedIntangibleAssets.Tables" xlink:href="fsi-20230630.xsd#GoodwillAndIndefiniteLivedIntangibleAssets.Tables" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/LongTermDeposits.Tables" xlink:href="fsi-20230630.xsd#LongTermDeposits.Tables" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/Investments.Tables" xlink:href="fsi-20230630.xsd#Investments.Tables" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/LongTermDebt.Tables" xlink:href="fsi-20230630.xsd#LongTermDebt.Tables" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/StockOptions.Tables" xlink:href="fsi-20230630.xsd#StockOptions.Tables" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/Non-controllingInterestsTables" xlink:href="fsi-20230630.xsd#Non-controllingInterestsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/SegmentedSignificantCustomerInformationAndEconomicDependencyTables" xlink:href="fsi-20230630.xsd#SegmentedSignificantCustomerInformationAndEconomicDependencyTables" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/BasisOfPresentationDetailsNarrative" xlink:href="fsi-20230630.xsd#BasisOfPresentationDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/ScheduleOfMethodOfDepreciationDetails" xlink:href="fsi-20230630.xsd#ScheduleOfMethodOfDepreciationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/SignificantAccountingPoliciesDetailsNarrative" xlink:href="fsi-20230630.xsd#SignificantAccountingPoliciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/SummaryOfRight-of-useAssetAndLeaseLiabilityDetails" xlink:href="fsi-20230630.xsd#SummaryOfRight-of-useAssetAndLeaseLiabilityDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/ScheduleOfUndiscountedRentPaymentsDetails" xlink:href="fsi-20230630.xsd#ScheduleOfUndiscountedRentPaymentsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/Leases.DetailsNarrative" xlink:href="fsi-20230630.xsd#Leases.DetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/ScheduleOfAccountsReceivableDetails" xlink:href="fsi-20230630.xsd#ScheduleOfAccountsReceivableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/ScheduleOfInventoryDetails" xlink:href="fsi-20230630.xsd#ScheduleOfInventoryDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/ScheduleOfPropertyEquipmentAndLeaseholdsDetails" xlink:href="fsi-20230630.xsd#ScheduleOfPropertyEquipmentAndLeaseholdsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/PropertyEquipmentLeaseholds.DetailsNarrative" xlink:href="fsi-20230630.xsd#PropertyEquipmentLeaseholds.DetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/ScheduleOfPatentsDetails" xlink:href="fsi-20230630.xsd#ScheduleOfPatentsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/ScheduleOfGoodwillAndIndefiniteLivedIntangibleAssetsDetails" xlink:href="fsi-20230630.xsd#ScheduleOfGoodwillAndIndefiniteLivedIntangibleAssetsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/ScheduleOfEstimatedFutureAmortizationExpenseDetails" xlink:href="fsi-20230630.xsd#ScheduleOfEstimatedFutureAmortizationExpenseDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/Patents.DetailsNarrative" xlink:href="fsi-20230630.xsd#Patents.DetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/ScheduleOfLongTermDepositsDetails" xlink:href="fsi-20230630.xsd#ScheduleOfLongTermDepositsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/ScheduleOfFairValuesOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:href="fsi-20230630.xsd#ScheduleOfFairValuesOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/ScheduleOfEquityMethodInvestmentDetails" xlink:href="fsi-20230630.xsd#ScheduleOfEquityMethodInvestmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/SummaryOfProfitAndLossInformationRelatedToEquityAccountedInvestmentDetails" xlink:href="fsi-20230630.xsd#SummaryOfProfitAndLossInformationRelatedToEquityAccountedInvestmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/Investments.DetailsNarrative" xlink:href="fsi-20230630.xsd#Investments.DetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/Short-termLineOfCredit.DetailsNarrative" xlink:href="fsi-20230630.xsd#Short-termLineOfCredit.DetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/ScheduleOfLoanCovenantsDetails" xlink:href="fsi-20230630.xsd#ScheduleOfLoanCovenantsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/ScheduleOfOutstandingBalanceLoanDetails" xlink:href="fsi-20230630.xsd#ScheduleOfOutstandingBalanceLoanDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/LongTermDebt.DetailsNarrative" xlink:href="fsi-20230630.xsd#LongTermDebt.DetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/ScheduleOfStockOptionActivitiesDetails" xlink:href="fsi-20230630.xsd#ScheduleOfStockOptionActivitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/ScheduleOfStockOptionFairValueAssumptionsDetails" xlink:href="fsi-20230630.xsd#ScheduleOfStockOptionFairValueAssumptionsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/StockOptions.DetailsNarrative" xlink:href="fsi-20230630.xsd#StockOptions.DetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/CapitalStockDetailsNarrative" xlink:href="fsi-20230630.xsd#CapitalStockDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/ScheduleOfDistributionsDetails" xlink:href="fsi-20230630.xsd#ScheduleOfDistributionsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/ScheduleOfNonControllingInterestRelatedToAcquisitionDetails" xlink:href="fsi-20230630.xsd#ScheduleOfNonControllingInterestRelatedToAcquisitionDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/Non-controllingInterestsDetailsNarrative" xlink:href="fsi-20230630.xsd#Non-controllingInterestsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/ScheduleOfReportableSegmentsDetails" xlink:href="fsi-20230630.xsd#ScheduleOfReportableSegmentsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/ScheduleOfRevenueGeneratedInUnitedStatesAndCanadaDetails" xlink:href="fsi-20230630.xsd#ScheduleOfRevenueGeneratedInUnitedStatesAndCanadaDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/ScheduleOfLong-livedAssetsAreLocatedInCanadaAndUnitedStatesDetails" xlink:href="fsi-20230630.xsd#ScheduleOfLong-livedAssetsAreLocatedInCanadaAndUnitedStatesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://flexiblesolutions.com/role/SegmentedSignificantCustomerInformationAndEconomicDependencyDetailsNarrative" xlink:href="fsi-20230630.xsd#SegmentedSignificantCustomerInformationAndEconomicDependencyDetailsNarrative" xlink:type="simple" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/InterimConsolidatedBalanceSheets" xlink:title="00000002 - Statement - Condensed Interim Consolidated Balance Sheets">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepositsAssetsCurrent" xlink:label="loc_us-gaapDepositsAssetsCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapDepositsAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapInventoryNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAsset" xlink:label="loc_us-gaapOperatingLeaseRightOfUseAsset" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOperatingLeaseRightOfUseAsset" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepositsAssetsNoncurrent" xlink:label="loc_us-gaapDepositsAssetsNoncurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapDepositsAssetsNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestments" xlink:label="loc_us-gaapEquityMethodInvestments" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapEquityMethodInvestments" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapGoodwill" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxAssetsNet" xlink:label="loc_us-gaapDeferredIncomeTaxAssetsNet" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapDeferredIncomeTaxAssetsNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccruedLiabilitiesCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredRevenueCurrent" xlink:label="loc_us-gaapDeferredRevenueCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDeferredRevenueCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TaxesPayableCurrent" xlink:label="loc_us-gaapTaxesPayableCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapTaxesPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LinesOfCreditCurrent" xlink:label="loc_us-gaapLinesOfCreditCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapLinesOfCreditCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityCurrent" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOperatingLeaseLiabilityCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtCurrent" xlink:label="loc_us-gaapLongTermDebtCurrent" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapLongTermDebtCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityNoncurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapOperatingLeaseLiabilityNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DeferredIncomeTaxLiabilitiesNet" xlink:label="loc_us-gaapDeferredIncomeTaxLiabilitiesNet" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapDeferredIncomeTaxLiabilitiesNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtNoncurrent" xlink:label="loc_us-gaapLongTermDebtNoncurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLongTermDebtNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAdditionalPaidInCapital" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MinorityInterest" xlink:label="loc_us-gaapMinorityInterest" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapMinorityInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/InterimConsolidatedBalanceSheetsParenthetical" xlink:title="00000003 - Statement - Condensed Interim Consolidated Balance Sheets (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/InterimConsolidatedStatementsOfOperationsAndComprehensiveIncome" xlink:title="00000004 - Statement - Condensed Interim Consolidated Statements of Operations and Comprehensive Income (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfGoodsAndServicesSold" xlink:label="loc_us-gaapCostOfGoodsAndServicesSold" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapCostOfGoodsAndServicesSold" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalariesAndWages" xlink:label="loc_us-gaapSalariesAndWages" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapSalariesAndWages" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OfficersCompensation" xlink:label="loc_us-gaapOfficersCompensation" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapOfficersCompensation" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeneralInsuranceExpense" xlink:label="loc_us-gaapGeneralInsuranceExpense" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapGeneralInsuranceExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapInterestExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfessionalFees" xlink:label="loc_us-gaapProfessionalFees" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapProfessionalFees" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherGeneralExpense" xlink:label="loc_us-gaapOtherGeneralExpense" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapOtherGeneralExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="fsi-20230630.xsd#FSI_Consulting" xlink:label="loc_FSIConsulting" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_FSIConsulting" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TravelAndEntertainmentExpense" xlink:label="loc_us-gaapTravelAndEntertainmentExpense" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapTravelAndEntertainmentExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SellingAndMarketingExpense" xlink:label="loc_us-gaapSellingAndMarketingExpense" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapSellingAndMarketingExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="fsi-20230630.xsd#FSI_InvestorRelationsAndTransferAgentFee" xlink:label="loc_FSIInvestorRelationsAndTransferAgentFee" />
      <link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_FSIInvestorRelationsAndTransferAgentFee" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseExpense" xlink:label="loc_us-gaapOperatingLeaseExpense" />
      <link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapOperatingLeaseExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaapResearchAndDevelopmentExpense" />
      <link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapResearchAndDevelopmentExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" xlink:label="loc_us-gaapForeignCurrencyTransactionGainLossBeforeTax" />
      <link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapForeignCurrencyTransactionGainLossBeforeTax" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommunicationsAndInformationTechnology" xlink:label="loc_us-gaapCommunicationsAndInformationTechnology" />
      <link:calculationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapCommunicationsAndInformationTechnology" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_UtilitiesOperatingExpense" xlink:label="loc_us-gaapUtilitiesOperatingExpense" />
      <link:calculationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapUtilitiesOperatingExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="fsi-20230630.xsd#FSI_ShippingCost" xlink:label="loc_FSIShippingCost" />
      <link:calculationArc order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_FSIShippingCost" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="fsi-20230630.xsd#FSI_Commissions" xlink:label="loc_FSICommissions" />
      <link:calculationArc order="17" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_FSICommissions" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="fsi-20230630.xsd#FSI_GainOnAcquisitionOfSubsidiaries" xlink:label="loc_FSIGainOnAcquisitionOfSubsidiaries" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_FSIGainOnAcquisitionOfSubsidiaries" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnInvestments" xlink:label="loc_us-gaapGainLossOnInvestments" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapGainLossOnInvestments" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestIncomeOther" xlink:label="loc_us-gaapInterestIncomeOther" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapInterestIncomeOther" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapOtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTax" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:to="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:to="loc_us-gaapComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/InterimConsolidatedStatementsOfCashFlows" xlink:title="00000005 - Statement - Condensed Interim Consolidated Statements of Cash Flows (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepreciationAndAmortization" xlink:label="loc_us-gaapDepreciationAndAmortization" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDepreciationAndAmortization" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseRightOfUseAssetAmortization" xlink:label="loc_us-gaapFinanceLeaseRightOfUseAssetAmortization" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapFinanceLeaseRightOfUseAssetAmortization" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="fsi-20230630.xsd#FSI_LeaseRightOfUseFinancing" xlink:label="loc_FSILeaseRightOfUseFinancing" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_FSILeaseRightOfUseFinancing" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnInvestments" xlink:label="loc_us-gaapGainLossOnInvestments" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapGainLossOnInvestments" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="fsi-20230630.xsd#FSI_GainOnAcquisitionOfSubsidiaries" xlink:label="loc_FSIGainOnAcquisitionOfSubsidiaries" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_FSIGainOnAcquisitionOfSubsidiaries" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsReceivable" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaapIncreaseDecreaseInInventories" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInInventories" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInPrepaidExpense" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidExpense" />
      <link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidExpense" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities" />
      <link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:label="loc_us-gaapIncreaseDecreaseInAccruedIncomeTaxesPayable" />
      <link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInContractWithCustomerLiability" xlink:label="loc_us-gaapIncreaseDecreaseInContractWithCustomerLiability" />
      <link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInContractWithCustomerLiability" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:loc xlink:type="locator" xlink:href="fsi-20230630.xsd#FSI_ProceedsFromNoncontrollingInterest" xlink:label="loc_FSIProceedsFromNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_FSIProceedsFromNoncontrollingInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="loc_us-gaapPaymentsToAcquireBusinessesNetOfCashAcquired" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireBusinessesNetOfCashAcquired" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireInvestments" xlink:label="loc_us-gaapPaymentsToAcquireInvestments" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireInvestments" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromSaleOfEquityMethodInvestments" xlink:label="loc_us-gaapProceedsFromSaleOfEquityMethodInvestments" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapProceedsFromSaleOfEquityMethodInvestments" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="fsi-20230630.xsd#FSI_DepositsOnPurchasesOfEquipment" xlink:label="loc_FSIDepositsOnPurchasesOfEquipment" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_FSIDepositsOnPurchasesOfEquipment" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfShortTermDebt" xlink:label="loc_us-gaapRepaymentsOfShortTermDebt" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfShortTermDebt" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RepaymentsOfLongTermDebt" xlink:label="loc_us-gaapRepaymentsOfLongTermDebt" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfLongTermDebt" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfLongTermDebt" xlink:label="loc_us-gaapProceedsFromIssuanceOfLongTermDebt" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceOfLongTermDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsOfDividends" xlink:label="loc_us-gaapPaymentsOfDividends" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapPaymentsOfDividends" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsOfFinancingCosts" xlink:label="loc_us-gaapPaymentsOfFinancingCosts" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapPaymentsOfFinancingCosts" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToMinorityShareholders" xlink:label="loc_us-gaapPaymentsToMinorityShareholders" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapPaymentsToMinorityShareholders" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_us-gaapProceedsFromIssuanceOfCommonStock" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceOfCommonStock" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:label="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/InterimConsolidatedStatementsOfStockholdersEquity" xlink:title="00000006 - Statement - Condensed Interim Consolidated Statements of Stockholders&apos; Equity (Unaudited)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/BasisOfPresentation" xlink:title="00000007 - Disclosure - BASIS OF PRESENTATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/SignificantAccountingPolicies" xlink:title="00000008 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/Leases." xlink:title="00000009 - Disclosure - LEASES." />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/AccountsReceivable." xlink:title="00000010 - Disclosure - ACCOUNTS RECEIVABLE." />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/Inventories." xlink:title="00000011 - Disclosure - INVENTORIES." />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/PropertyEquipmentLeaseholds." xlink:title="00000012 - Disclosure - PROPERTY, EQUIPMENT &amp; LEASEHOLDS." />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/Patents." xlink:title="00000013 - Disclosure - PATENTS." />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/GoodwillAndIndefiniteLivedIntangibleAssets." xlink:title="00000014 - Disclosure - GOODWILL AND INDEFINITE LIVED INTANGIBLE ASSETS." />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/LongTermDeposits." xlink:title="00000015 - Disclosure - LONG TERM DEPOSITS." />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/Investments." xlink:title="00000016 - Disclosure - INVESTMENTS." />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/Short-termLineOfCredit." xlink:title="00000017 - Disclosure - SHORT-TERM LINE OF CREDIT." />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/LongTermDebt." xlink:title="00000018 - Disclosure - LONG TERM DEBT." />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/StockOptions." xlink:title="00000019 - Disclosure - STOCK OPTIONS." />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/CapitalStock" xlink:title="00000020 - Disclosure - CAPITAL STOCK" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/Non-controllingInterests" xlink:title="00000021 - Disclosure - NON-CONTROLLING INTERESTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/SegmentedSignificantCustomerInformationAndEconomicDependency" xlink:title="00000022 - Disclosure - SEGMENTED, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/ComparativeFigures" xlink:title="00000023 - Disclosure - COMPARATIVE FIGURES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/SubsequentEvents" xlink:title="00000024 - Disclosure - SUBSEQUENT EVENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/SignificantAccountingPoliciesPolicies" xlink:title="00000025 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/SignificantAccountingPoliciesTables" xlink:title="00000026 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/Leases.Tables" xlink:title="00000027 - Disclosure - LEASES. (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/AccountsReceivable.Tables" xlink:title="00000028 - Disclosure - ACCOUNTS RECEIVABLE. (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/Inventories.Tables" xlink:title="00000029 - Disclosure - INVENTORIES. (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/PropertyEquipmentLeaseholds.Tables" xlink:title="00000030 - Disclosure - PROPERTY, EQUIPMENT &amp; LEASEHOLDS. (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/Patents.Tables" xlink:title="00000031 - Disclosure - PATENTS. (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/GoodwillAndIndefiniteLivedIntangibleAssets.Tables" xlink:title="00000032 - Disclosure - GOODWILL AND INDEFINITE LIVED INTANGIBLE ASSETS. (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/LongTermDeposits.Tables" xlink:title="00000033 - Disclosure - LONG TERM DEPOSITS. (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/Investments.Tables" xlink:title="00000034 - Disclosure - INVESTMENTS. (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/LongTermDebt.Tables" xlink:title="00000035 - Disclosure - LONG TERM DEBT. (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/StockOptions.Tables" xlink:title="00000036 - Disclosure - STOCK OPTIONS. (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/Non-controllingInterestsTables" xlink:title="00000037 - Disclosure - NON-CONTROLLING INTERESTS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/SegmentedSignificantCustomerInformationAndEconomicDependencyTables" xlink:title="00000038 - Disclosure - SEGMENTED, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/BasisOfPresentationDetailsNarrative" xlink:title="00000039 - Disclosure - BASIS OF PRESENTATION (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/ScheduleOfMethodOfDepreciationDetails" xlink:title="00000040 - Disclosure - SCHEDULE OF METHOD OF DEPRECIATION (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/SignificantAccountingPoliciesDetailsNarrative" xlink:title="00000041 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/SummaryOfRight-of-useAssetAndLeaseLiabilityDetails" xlink:title="00000042 - Disclosure - SUMMARY OF RIGHT-OF-USE ASSET AND LEASE LIABILITY (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/ScheduleOfUndiscountedRentPaymentsDetails" xlink:title="00000043 - Disclosure - SCHEDULE OF UNDISCOUNTED RENT PAYMENTS (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearTwo" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/Leases.DetailsNarrative" xlink:title="00000044 - Disclosure - LEASES. (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/ScheduleOfAccountsReceivableDetails" xlink:title="00000045 - Disclosure - SCHEDULE OF ACCOUNTS RECEIVABLE (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsAndNotesReceivableNet" xlink:label="loc_us-gaapAccountsAndNotesReceivableNet" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableGross" xlink:label="loc_us-gaapAccountsReceivableGross" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsAndNotesReceivableNet" xlink:to="loc_us-gaapAccountsReceivableGross" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables" xlink:label="loc_us-gaapAllowanceForDoubtfulAccountsPremiumsAndOtherReceivables" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsAndNotesReceivableNet" xlink:to="loc_us-gaapAllowanceForDoubtfulAccountsPremiumsAndOtherReceivables" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/ScheduleOfInventoryDetails" xlink:title="00000046 - Disclosure - SCHEDULE OF INVENTORY (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryFinishedGoods" xlink:label="loc_us-gaapInventoryFinishedGoods" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryFinishedGoods" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryRawMaterialsAndSupplies" xlink:label="loc_us-gaapInventoryRawMaterialsAndSupplies" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryRawMaterialsAndSupplies" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/ScheduleOfPropertyEquipmentAndLeaseholdsDetails" xlink:title="00000047 - Disclosure - SCHEDULE OF PROPERTY, EQUIPMENT AND LEASEHOLDS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/PropertyEquipmentLeaseholds.DetailsNarrative" xlink:title="00000048 - Disclosure - PROPERTY, EQUIPMENT &amp; LEASEHOLDS. (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/ScheduleOfPatentsDetails" xlink:title="00000049 - Disclosure - SCHEDULE OF PATENTS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/ScheduleOfGoodwillAndIndefiniteLivedIntangibleAssetsDetails" xlink:title="00000050 - Disclosure - SCHEDULE OF GOODWILL AND INDEFINITE LIVED INTANGIBLE ASSETS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/ScheduleOfEstimatedFutureAmortizationExpenseDetails" xlink:title="00000051 - Disclosure - SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/Patents.DetailsNarrative" xlink:title="00000052 - Disclosure - PATENTS. (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/ScheduleOfLongTermDepositsDetails" xlink:title="00000053 - Disclosure - SCHEDULE OF LONG TERM DEPOSITS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/ScheduleOfFairValuesOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:title="00000054 - Disclosure - SCHEDULE OF FAIR VALUES OF THE ASSETS ACQUIRED AND LIABILITIES ASSUMED (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/ScheduleOfEquityMethodInvestmentDetails" xlink:title="00000055 - Disclosure - SCHEDULE OF EQUITY METHOD INVESTMENT (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/SummaryOfProfitAndLossInformationRelatedToEquityAccountedInvestmentDetails" xlink:title="00000056 - Disclosure - SUMMARY OF PROFIT AND LOSS INFORMATION RELATED TO EQUITY ACCOUNTED INVESTMENT (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/Investments.DetailsNarrative" xlink:title="00000057 - Disclosure - INVESTMENTS. (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/Short-termLineOfCredit.DetailsNarrative" xlink:title="00000058 - Disclosure - SHORT-TERM LINE OF CREDIT. (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/ScheduleOfLoanCovenantsDetails" xlink:title="00000059 - Disclosure - SCHEDULE OF LOAN COVENANTS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/ScheduleOfOutstandingBalanceLoanDetails" xlink:title="00000060 - Disclosure - SCHEDULE OF OUTSTANDING BALANCE LOAN (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/LongTermDebt.DetailsNarrative" xlink:title="00000061 - Disclosure - LONG TERM DEBT. (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/ScheduleOfStockOptionActivitiesDetails" xlink:title="00000062 - Disclosure - SCHEDULE OF STOCK OPTION ACTIVITIES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/ScheduleOfStockOptionFairValueAssumptionsDetails" xlink:title="00000063 - Disclosure - SCHEDULE OF STOCK OPTION FAIR VALUE ASSUMPTIONS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/StockOptions.DetailsNarrative" xlink:title="00000064 - Disclosure - STOCK OPTIONS. (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/CapitalStockDetailsNarrative" xlink:title="00000065 - Disclosure - CAPITAL STOCK (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/ScheduleOfDistributionsDetails" xlink:title="00000066 - Disclosure - SCHEDULE OF DISTRIBUTIONS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/ScheduleOfNonControllingInterestRelatedToAcquisitionDetails" xlink:title="00000067 - Disclosure - SCHEDULE OF NON CONTROLLING INTEREST RELATED TO ACQUISITION (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/Non-controllingInterestsDetailsNarrative" xlink:title="00000068 - Disclosure - NON-CONTROLLING INTERESTS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/ScheduleOfReportableSegmentsDetails" xlink:title="00000069 - Disclosure - SCHEDULE OF REPORTABLE SEGMENTS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/ScheduleOfRevenueGeneratedInUnitedStatesAndCanadaDetails" xlink:title="00000070 - Disclosure - SCHEDULE OF REVENUE GENERATED IN UNITED STATES AND CANADA (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/ScheduleOfLong-livedAssetsAreLocatedInCanadaAndUnitedStatesDetails" xlink:title="00000071 - Disclosure - SCHEDULE OF LONG-LIVED ASSETS ARE LOCATED IN CANADA AND UNITED STATES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://flexiblesolutions.com/role/SegmentedSignificantCustomerInformationAndEconomicDependencyDetailsNarrative" xlink:title="00000072 - Disclosure - SEGMENTED, SIGNIFICANT CUSTOMER INFORMATION AND ECONOMIC DEPENDENCY (Details Narrative)" />
</link:linkbase>
