<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 6.5a -->
    <!-- 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 xlink:type="simple" xlink:href="iht-20260430.xsd#Cover" roleURI="http://innsuitestrust.com/role/Cover" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#BalanceSheets" roleURI="http://innsuitestrust.com/role/BalanceSheets" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#BalanceSheetsParenthetical" roleURI="http://innsuitestrust.com/role/BalanceSheetsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#StatementsOfOperations" roleURI="http://innsuitestrust.com/role/StatementsOfOperations" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#StatementOfShareholdersEquity" roleURI="http://innsuitestrust.com/role/StatementOfShareholdersEquity" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#StatementsOfCashFlows" roleURI="http://innsuitestrust.com/role/StatementsOfCashFlows" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#NatureOfOperationsAndBasisOfPresentation" roleURI="http://innsuitestrust.com/role/NatureOfOperationsAndBasisOfPresentation" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#SummaryOfSignificantAccountingPolicies" roleURI="http://innsuitestrust.com/role/SummaryOfSignificantAccountingPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#OwnershipInterestsInAlbquerqueAndTucsonSubsidiaries" roleURI="http://innsuitestrust.com/role/OwnershipInterestsInAlbquerqueAndTucsonSubsidiaries" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#VariableInterestEntities" roleURI="http://innsuitestrust.com/role/VariableInterestEntities" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#PropertyAndEquipment" roleURI="http://innsuitestrust.com/role/PropertyAndEquipment" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#MortgageNotesPayable" roleURI="http://innsuitestrust.com/role/MortgageNotesPayable" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#NotesPayableAndNotesReceivableRelatedParty" roleURI="http://innsuitestrust.com/role/NotesPayableAndNotesReceivableRelatedParty" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#OtherNotesPayable" roleURI="http://innsuitestrust.com/role/OtherNotesPayable" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#MinimumDebtPayments" roleURI="http://innsuitestrust.com/role/MinimumDebtPayments" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#DescriptionOfBeneficialInterests" roleURI="http://innsuitestrust.com/role/DescriptionOfBeneficialInterests" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#RelatedPartyTransactions" roleURI="http://innsuitestrust.com/role/RelatedPartyTransactions" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#StatementsOfCashFlowsSupplementalDisclosures" roleURI="http://innsuitestrust.com/role/StatementsOfCashFlowsSupplementalDisclosures" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#CommitmentsAndContingencies" roleURI="http://innsuitestrust.com/role/CommitmentsAndContingencies" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#Leases" roleURI="http://innsuitestrust.com/role/Leases" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#Share-basedPayments" roleURI="http://innsuitestrust.com/role/Share-basedPayments" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#NotesReceiveable" roleURI="http://innsuitestrust.com/role/NotesReceiveable" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#IncomeTaxes" roleURI="http://innsuitestrust.com/role/IncomeTaxes" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#EmployeeRetentionTaxCredit" roleURI="http://innsuitestrust.com/role/EmployeeRetentionTaxCredit" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#GoingConcern" roleURI="http://innsuitestrust.com/role/GoingConcern" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#BestWesternRewardsCredits" roleURI="http://innsuitestrust.com/role/BestWesternRewardsCredits" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#SubsequentEvents" roleURI="http://innsuitestrust.com/role/SubsequentEvents" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#SummaryOfSignificantAccountingPoliciesPolicies" roleURI="http://innsuitestrust.com/role/SummaryOfSignificantAccountingPoliciesPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#NatureOfOperationsAndBasisOfPresentationTables" roleURI="http://innsuitestrust.com/role/NatureOfOperationsAndBasisOfPresentationTables" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#SummaryOfSignificantAccountingPoliciesTables" roleURI="http://innsuitestrust.com/role/SummaryOfSignificantAccountingPoliciesTables" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#PropertyAndEquipmentTables" roleURI="http://innsuitestrust.com/role/PropertyAndEquipmentTables" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#MinimumDebtPaymentsTables" roleURI="http://innsuitestrust.com/role/MinimumDebtPaymentsTables" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#LeasesTables" roleURI="http://innsuitestrust.com/role/LeasesTables" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#NotesReceiveableTables" roleURI="http://innsuitestrust.com/role/NotesReceiveableTables" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#ScheduleOfEntityOwnershipPercentageDetails" roleURI="http://innsuitestrust.com/role/ScheduleOfEntityOwnershipPercentageDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#NatureOfOperationsAndBasisOfPresentationDetailsNarrative" roleURI="http://innsuitestrust.com/role/NatureOfOperationsAndBasisOfPresentationDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#ScheduleOfWarrantsValuationAssumptionsDetails" roleURI="http://innsuitestrust.com/role/ScheduleOfWarrantsValuationAssumptionsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative" roleURI="http://innsuitestrust.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#OwnershipInterestsInAlbquerqueAndTucsonSubsidiariesDetailsNarrative" roleURI="http://innsuitestrust.com/role/OwnershipInterestsInAlbquerqueAndTucsonSubsidiariesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#ScheduleOfPropertyAndEquipmentDetails" roleURI="http://innsuitestrust.com/role/ScheduleOfPropertyAndEquipmentDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#MortgageNotesPayableDetailsNarrative" roleURI="http://innsuitestrust.com/role/MortgageNotesPayableDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#NotesPayableAndNotesReceivableRelatedPartyDetailsNarrative" roleURI="http://innsuitestrust.com/role/NotesPayableAndNotesReceivableRelatedPartyDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#OtherNotesPayableDetailsNarrative" roleURI="http://innsuitestrust.com/role/OtherNotesPayableDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#ScheduleOfMinimumPaymentsOfDebtDetails" roleURI="http://innsuitestrust.com/role/ScheduleOfMinimumPaymentsOfDebtDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#DescriptionOfBeneficialInterestsDetailsNarrative" roleURI="http://innsuitestrust.com/role/DescriptionOfBeneficialInterestsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#RelatedPartyTransactionsDetailsNarrative" roleURI="http://innsuitestrust.com/role/RelatedPartyTransactionsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#StatementsOfCashFlowsSupplementalDisclosuresDetailsNarrative" roleURI="http://innsuitestrust.com/role/StatementsOfCashFlowsSupplementalDisclosuresDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#CommitmentsAndContingenciesDetailsNarrative" roleURI="http://innsuitestrust.com/role/CommitmentsAndContingenciesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#LeasesDetailsNarrative" roleURI="http://innsuitestrust.com/role/LeasesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#ScheduleOfLeaseCostsDetails" roleURI="http://innsuitestrust.com/role/ScheduleOfLeaseCostsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#ScheduleOfCashFlowInformationDetails" roleURI="http://innsuitestrust.com/role/ScheduleOfCashFlowInformationDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#ScheduleOfWeightedAverageRemainingLeaseTermsAndDiscountRatesDetails" roleURI="http://innsuitestrust.com/role/ScheduleOfWeightedAverageRemainingLeaseTermsAndDiscountRatesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#ScheduleOfAnnualLeaseObligationsDetails" roleURI="http://innsuitestrust.com/role/ScheduleOfAnnualLeaseObligationsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#Share-basedPaymentsDetailsNarrative" roleURI="http://innsuitestrust.com/role/Share-basedPaymentsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#NotesReceiveableDetailsNarrative" roleURI="http://innsuitestrust.com/role/NotesReceiveableDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#ScheduleOfFuturePaymentsOfDebtDetails" roleURI="http://innsuitestrust.com/role/ScheduleOfFuturePaymentsOfDebtDetails" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#IncomeTaxesDetailsNarrative" roleURI="http://innsuitestrust.com/role/IncomeTaxesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#EmployeeRetentionTaxCreditDetailsNarrative" roleURI="http://innsuitestrust.com/role/EmployeeRetentionTaxCreditDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#BestWesternRewardsCreditsDetailsNarrative" roleURI="http://innsuitestrust.com/role/BestWesternRewardsCreditsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="iht-20260430.xsd#SubsequentEventsDetailsNarrative" roleURI="http://innsuitestrust.com/role/SubsequentEventsDetailsNarrative" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/BalanceSheets" xlink:title="00000002 - Statement - Condensed Consolidated Balance Sheets (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Cash" xlink:label="loc_us-gaapCash" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCash" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:calculationArc order="2" 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="iht-20260430.xsd#IHT_EmployeeRetentionCreditReceivable" xlink:label="loc_IHTEmployeeRetentionCreditReceivable" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_IHTEmployeeRetentionCreditReceivable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.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/2026/elts/us-gaap-2026.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/2026/elts/us-gaap-2026.xsd#us-gaap_NotesAndLoansReceivableNetNoncurrent" xlink:label="loc_us-gaapNotesAndLoansReceivableNetNoncurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapNotesAndLoansReceivableNetNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OperatingLeaseRightOfUseAsset" xlink:label="loc_us-gaapOperatingLeaseRightOfUseAsset" />
      <link:calculationArc order="4" 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="iht-20260430.xsd#IHT_ConvertibleNoteReceivable" xlink:label="loc_IHTConvertibleNoteReceivable" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_IHTConvertibleNoteReceivable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Investments" xlink:label="loc_us-gaapInvestments" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapInvestments" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ConvertibleNotesPayableCurrent" xlink:label="loc_us-gaapConvertibleNotesPayableCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapConvertibleNotesPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherNotesPayableCurrent" xlink:label="loc_us-gaapOtherNotesPayableCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOtherNotesPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityCurrent" />
      <link:calculationArc order="4" 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/2026/elts/us-gaap-2026.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/2026/elts/us-gaap-2026.xsd#us-gaap_LongTermNotesPayable" xlink:label="loc_us-gaapLongTermNotesPayable" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLongTermNotesPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LongTermLoansPayable" xlink:label="loc_us-gaapLongTermLoansPayable" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLongTermLoansPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityNoncurrent" />
      <link:calculationArc order="4" 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/2026/elts/us-gaap-2026.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.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/2026/elts/us-gaap-2026.xsd#us-gaap_TreasuryStockValue" xlink:label="loc_us-gaapTreasuryStockValue" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapTreasuryStockValue" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.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/2026/elts/us-gaap-2026.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/2026/elts/us-gaap-2026.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:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CommitmentsAndContingencies" xlink:label="loc_us-gaapCommitmentsAndContingencies" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapCommitmentsAndContingencies" xlink:type="arc" weight="1" />
      <link:calculationArc order="3" 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://innsuitestrust.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - Condensed Consolidated Statements of Operations (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.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-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <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/2026/elts/us-gaap-2026.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherNonoperatingIncome" xlink:label="loc_us-gaapOtherNonoperatingIncome" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapOtherNonoperatingIncome" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InvestmentIncomeInterest" xlink:label="loc_us-gaapInvestmentIncomeInterest" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapInvestmentIncomeInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense" />
      <link:loc xlink:type="locator" xlink:href="iht-20260430.xsd#IHT_InterestOnMortgageNotesPayable" xlink:label="loc_IHTInterestOnMortgageNotesPayable" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInterestExpense" xlink:to="loc_IHTInterestOnMortgageNotesPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InterestExpenseOther" xlink:label="loc_us-gaapInterestExpenseOther" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInterestExpense" xlink:to="loc_us-gaapInterestExpenseOther" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.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:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" weight="1" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapInterestExpense" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.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="iht-20260430.xsd#IHT_ImpairmentOfInvestment" xlink:label="loc_IHTImpairmentOfInvestment" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_IHTImpairmentOfInvestment" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="iht-20260430.xsd#IHT_BestWesternRewardsCredits" xlink:label="loc_IHTBestWesternRewardsCredits" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_IHTBestWesternRewardsCredits" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:calculationArc order="4" 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/2026/elts/us-gaap-2026.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/2026/elts/us-gaap-2026.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:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/StatementOfShareholdersEquity" xlink:title="00000005 - Statement - Condensed Consolidated Statement of Shareholders&apos; Equity (Unaudited)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.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/2026/elts/us-gaap-2026.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/2026/elts/us-gaap-2026.xsd#us-gaap_Depreciation" xlink:label="loc_us-gaapDepreciation" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDepreciation" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable" />
      <link:calculationArc order="4" 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/2026/elts/us-gaap-2026.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncreaseDecreaseInOperatingLeaseLiability" xlink:label="loc_us-gaapIncreaseDecreaseInOperatingLeaseLiability" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOperatingLeaseLiability" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities" />
      <link:calculationArc order="7" 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/2026/elts/us-gaap-2026.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PaymentsToAcquireOtherProductiveAssets" xlink:label="loc_us-gaapPaymentsToAcquireOtherProductiveAssets" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireOtherProductiveAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PaymentsToAcquireInvestments" xlink:label="loc_us-gaapPaymentsToAcquireInvestments" />
      <link:calculationArc order="2" 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/2026/elts/us-gaap-2026.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RepaymentsOfNotesPayable" xlink:label="loc_us-gaapRepaymentsOfNotesPayable" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfNotesPayable" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ProceedsFromRepaymentsOfRelatedPartyDebt" xlink:label="loc_us-gaapProceedsFromRepaymentsOfRelatedPartyDebt" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromRepaymentsOfRelatedPartyDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="iht-20260430.xsd#IHT_PaymentsToSaleOfOwnershipInterestInSubsidiaryNet" xlink:label="loc_IHTPaymentsToSaleOfOwnershipInterestInSubsidiaryNet" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_IHTPaymentsToSaleOfOwnershipInterestInSubsidiaryNet" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ProceedsFromRepurchaseOfEquity" xlink:label="loc_us-gaapProceedsFromRepurchaseOfEquity" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromRepurchaseOfEquity" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.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:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/NatureOfOperationsAndBasisOfPresentation" xlink:title="999007 - Disclosure - NATURE OF OPERATIONS AND BASIS OF PRESENTATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/SummaryOfSignificantAccountingPolicies" xlink:title="999008 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/OwnershipInterestsInAlbquerqueAndTucsonSubsidiaries" xlink:title="999009 - Disclosure - OWNERSHIP INTERESTS IN ALBQUERQUE AND TUCSON SUBSIDIARIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/VariableInterestEntities" xlink:title="999010 - Disclosure - VARIABLE INTEREST ENTITIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/PropertyAndEquipment" xlink:title="999011 - Disclosure - PROPERTY AND EQUIPMENT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/MortgageNotesPayable" xlink:title="999012 - Disclosure - MORTGAGE NOTES PAYABLE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/NotesPayableAndNotesReceivableRelatedParty" xlink:title="999013 - Disclosure - NOTES PAYABLE AND NOTES RECEIVABLE &#8211; RELATED PARTY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/OtherNotesPayable" xlink:title="999014 - Disclosure - OTHER NOTES PAYABLE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/MinimumDebtPayments" xlink:title="999015 - Disclosure - MINIMUM DEBT PAYMENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/DescriptionOfBeneficialInterests" xlink:title="999016 - Disclosure - DESCRIPTION OF BENEFICIAL INTERESTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/RelatedPartyTransactions" xlink:title="999017 - Disclosure - RELATED PARTY TRANSACTIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/StatementsOfCashFlowsSupplementalDisclosures" xlink:title="999018 - Disclosure - STATEMENTS OF CASH FLOWS, SUPPLEMENTAL DISCLOSURES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/CommitmentsAndContingencies" xlink:title="999019 - Disclosure - COMMITMENTS AND CONTINGENCIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/Leases" xlink:title="999020 - Disclosure - LEASES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/Share-basedPayments" xlink:title="999021 - Disclosure - SHARE-BASED PAYMENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/NotesReceiveable" xlink:title="999022 - Disclosure - NOTES RECEIVEABLE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/IncomeTaxes" xlink:title="999023 - Disclosure - INCOME TAXES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/EmployeeRetentionTaxCredit" xlink:title="999024 - Disclosure - EMPLOYEE RETENTION TAX CREDIT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/GoingConcern" xlink:title="999025 - Disclosure - GOING CONCERN" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/BestWesternRewardsCredits" xlink:title="999026 - Disclosure - BEST WESTERN REWARDS CREDITS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/SubsequentEvents" xlink:title="999027 - Disclosure - SUBSEQUENT EVENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/SummaryOfSignificantAccountingPoliciesPolicies" xlink:title="999028 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/NatureOfOperationsAndBasisOfPresentationTables" xlink:title="999029 - Disclosure - NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/SummaryOfSignificantAccountingPoliciesTables" xlink:title="999030 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/PropertyAndEquipmentTables" xlink:title="999031 - Disclosure - PROPERTY AND EQUIPMENT (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/MinimumDebtPaymentsTables" xlink:title="999032 - Disclosure - MINIMUM DEBT PAYMENTS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/LeasesTables" xlink:title="999033 - Disclosure - LEASES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/NotesReceiveableTables" xlink:title="999034 - Disclosure - NOTES RECEIVEABLE (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/ScheduleOfEntityOwnershipPercentageDetails" xlink:title="999035 - Disclosure - SCHEDULE OF ENTITY OWNERSHIP PERCENTAGE (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/NatureOfOperationsAndBasisOfPresentationDetailsNarrative" xlink:title="999036 - Disclosure - NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/ScheduleOfWarrantsValuationAssumptionsDetails" xlink:title="999037 - Disclosure - SCHEDULE OF WARRANTS VALUATION ASSUMPTIONS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="999038 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/OwnershipInterestsInAlbquerqueAndTucsonSubsidiariesDetailsNarrative" xlink:title="999039 - Disclosure - OWNERSHIP INTERESTS IN ALBQUERQUE AND TUCSON SUBSIDIARIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/ScheduleOfPropertyAndEquipmentDetails" xlink:title="999040 - Disclosure - SCHEDULE OF PROPERTY AND EQUIPMENT (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:to="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/MortgageNotesPayableDetailsNarrative" xlink:title="999041 - Disclosure - MORTGAGE NOTES PAYABLE (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/NotesPayableAndNotesReceivableRelatedPartyDetailsNarrative" xlink:title="999042 - Disclosure - NOTES PAYABLE AND NOTES RECEIVABLE &#8211; RELATED PARTY (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/OtherNotesPayableDetailsNarrative" xlink:title="999043 - Disclosure - OTHER NOTES PAYABLE (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/ScheduleOfMinimumPaymentsOfDebtDetails" xlink:title="999044 - Disclosure - SCHEDULE OF MINIMUM PAYMENTS OF DEBT (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LongTermDebt" xlink:label="loc_us-gaapLongTermDebt" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear" xlink:label="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLongTermDebt" xlink:to="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" xlink:label="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLongTermDebt" xlink:to="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" xlink:label="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLongTermDebt" xlink:to="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" xlink:label="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLongTermDebt" xlink:to="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" xlink:label="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLongTermDebt" xlink:to="loc_us-gaapLongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="iht-20260430.xsd#IHT_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFour" xlink:label="loc_IHTLongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFour" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLongTermDebt" xlink:to="loc_IHTLongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFour" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/DescriptionOfBeneficialInterestsDetailsNarrative" xlink:title="999045 - Disclosure - DESCRIPTION OF BENEFICIAL INTERESTS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/RelatedPartyTransactionsDetailsNarrative" xlink:title="999046 - Disclosure - RELATED PARTY TRANSACTIONS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/StatementsOfCashFlowsSupplementalDisclosuresDetailsNarrative" xlink:title="999047 - Disclosure - STATEMENTS OF CASH FLOWS, SUPPLEMENTAL DISCLOSURES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:title="999048 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/LeasesDetailsNarrative" xlink:title="999049 - Disclosure - LEASES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/ScheduleOfLeaseCostsDetails" xlink:title="999050 - Disclosure - SCHEDULE OF LEASE COSTS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/ScheduleOfCashFlowInformationDetails" xlink:title="999051 - Disclosure - SCHEDULE OF CASH FLOW INFORMATION (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/ScheduleOfWeightedAverageRemainingLeaseTermsAndDiscountRatesDetails" xlink:title="999052 - Disclosure - SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERMS AND DISCOUNT RATES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/ScheduleOfAnnualLeaseObligationsDetails" xlink:title="999053 - Disclosure - SCHEDULE OF ANNUAL LEASE OBLIGATIONS (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.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/2026/elts/us-gaap-2026.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/2026/elts/us-gaap-2026.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:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearThree" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:label="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFour" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="iht-20260430.xsd#IHT_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour" xlink:label="loc_IHTLesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLesseeOperatingLeaseLiabilityPaymentsDue" xlink:to="loc_IHTLesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/Share-basedPaymentsDetailsNarrative" xlink:title="999054 - Disclosure - SHARE-BASED PAYMENTS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/NotesReceiveableDetailsNarrative" xlink:title="999055 - Disclosure - NOTES RECEIVEABLE (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/ScheduleOfFuturePaymentsOfDebtDetails" xlink:title="999056 - Disclosure - SCHEDULE OF FUTURE PAYMENTS OF DEBT (Details)">
      <link:loc xlink:type="locator" xlink:href="iht-20260430.xsd#IHT_NotesReceivableNetExcludingImpairment" xlink:label="loc_IHTNotesReceivableNetExcludingImpairment" />
      <link:loc xlink:type="locator" xlink:href="iht-20260430.xsd#IHT_NotesAndLoansReceivableNetInYearThree" xlink:label="loc_IHTNotesAndLoansReceivableNetInYearThree" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_IHTNotesReceivableNetExcludingImpairment" xlink:to="loc_IHTNotesAndLoansReceivableNetInYearThree" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/IncomeTaxesDetailsNarrative" xlink:title="999057 - Disclosure - INCOME TAXES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/EmployeeRetentionTaxCreditDetailsNarrative" xlink:title="999058 - Disclosure - EMPLOYEE RETENTION TAX CREDIT (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/BestWesternRewardsCreditsDetailsNarrative" xlink:title="999059 - Disclosure - BEST WESTERN REWARDS CREDITS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://innsuitestrust.com/role/SubsequentEventsDetailsNarrative" xlink:title="999060 - Disclosure - SUBSEQUENT EVENTS (Details Narrative)" />
</link:linkbase>
