<?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="kopn-20260627.xsd#Cover" roleURI="http://kopin.com/role/Cover" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#BalanceSheets" roleURI="http://kopin.com/role/BalanceSheets" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#BalanceSheetsParenthetical" roleURI="http://kopin.com/role/BalanceSheetsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#StatementsOfOperations" roleURI="http://kopin.com/role/StatementsOfOperations" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#StatementsOfComprehensiveLoss" roleURI="http://kopin.com/role/StatementsOfComprehensiveLoss" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#StatementsOfRedeemableConvertiblePreferredStockAndStockholdersEquity" roleURI="http://kopin.com/role/StatementsOfRedeemableConvertiblePreferredStockAndStockholdersEquity" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#StatementsOfCashFlows" roleURI="http://kopin.com/role/StatementsOfCashFlows" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#BasisOfPresentation" roleURI="http://kopin.com/role/BasisOfPresentation" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#AccountingStandards" roleURI="http://kopin.com/role/AccountingStandards" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#StrategicInvestmentFromTheon" roleURI="http://kopin.com/role/StrategicInvestmentFromTheon" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#JointDevelopmentAndLicenseAgreementWithFabric.ai" roleURI="http://kopin.com/role/JointDevelopmentAndLicenseAgreementWithFabric.ai" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#FinancialInstruments" roleURI="http://kopin.com/role/FinancialInstruments" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#AccountsReceivableNet" roleURI="http://kopin.com/role/AccountsReceivableNet" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#Inventory" roleURI="http://kopin.com/role/Inventory" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#NetLossPerShare" roleURI="http://kopin.com/role/NetLossPerShare" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#SeriesConvertiblePreferredStock" roleURI="http://kopin.com/role/SeriesConvertiblePreferredStock" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#StockholdersEquityAndStock-basedCompensation" roleURI="http://kopin.com/role/StockholdersEquityAndStock-basedCompensation" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#AccruedWarranty" roleURI="http://kopin.com/role/AccruedWarranty" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#IncomeTaxes" roleURI="http://kopin.com/role/IncomeTaxes" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ContractAssetsAndLiabilities" roleURI="http://kopin.com/role/ContractAssetsAndLiabilities" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#Leases" roleURI="http://kopin.com/role/Leases" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#SegmentsAndDisaggregationOfRevenue" roleURI="http://kopin.com/role/SegmentsAndDisaggregationOfRevenue" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#CommitmentsAndContingencies" roleURI="http://kopin.com/role/CommitmentsAndContingencies" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#Litigation" roleURI="http://kopin.com/role/Litigation" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#RelatedPartyTransactions" roleURI="http://kopin.com/role/RelatedPartyTransactions" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#AccountingStandardsPolicies" roleURI="http://kopin.com/role/AccountingStandardsPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#BasisOfPresentationTables" roleURI="http://kopin.com/role/BasisOfPresentationTables" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#FinancialInstrumentsTables" roleURI="http://kopin.com/role/FinancialInstrumentsTables" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#AccountsReceivableNetTables" roleURI="http://kopin.com/role/AccountsReceivableNetTables" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#InventoryTables" roleURI="http://kopin.com/role/InventoryTables" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#NetLossPerShareTables" roleURI="http://kopin.com/role/NetLossPerShareTables" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#StockholdersEquityAndStock-basedCompensationTables" roleURI="http://kopin.com/role/StockholdersEquityAndStock-basedCompensationTables" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#AccruedWarrantyTables" roleURI="http://kopin.com/role/AccruedWarrantyTables" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ContractAssetsAndLiabilitiesTables" roleURI="http://kopin.com/role/ContractAssetsAndLiabilitiesTables" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#LeasesTables" roleURI="http://kopin.com/role/LeasesTables" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#SegmentsAndDisaggregationOfRevenueTables" roleURI="http://kopin.com/role/SegmentsAndDisaggregationOfRevenueTables" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#RelatedPartyTransactionsTables" roleURI="http://kopin.com/role/RelatedPartyTransactionsTables" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ScheduleOfSatisfactionOfPerformanceObligationsDetails" roleURI="http://kopin.com/role/ScheduleOfSatisfactionOfPerformanceObligationsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#BasisOfPresentationDetailsNarrative" roleURI="http://kopin.com/role/BasisOfPresentationDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#StrategicInvestmentFromTheonDetailsNarrative" roleURI="http://kopin.com/role/StrategicInvestmentFromTheonDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#JointDevelopmentAndLicenseAgreementWithFabric.aiDetailsNarrative" roleURI="http://kopin.com/role/JointDevelopmentAndLicenseAgreementWithFabric.aiDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ScheduleOfFairValueMeasurementsOfFinancialAssetsDetails" roleURI="http://kopin.com/role/ScheduleOfFairValueMeasurementsOfFinancialAssetsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ScheduleOfChangesInFinancialAssetsMeasuredAtFairValueDetails" roleURI="http://kopin.com/role/ScheduleOfChangesInFinancialAssetsMeasuredAtFairValueDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#FinancialInstrumentsDetailsNarrative" roleURI="http://kopin.com/role/FinancialInstrumentsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ScheduleOfAvailable-for-saleMarketableDebtSecuritiesDetails" roleURI="http://kopin.com/role/ScheduleOfAvailable-for-saleMarketableDebtSecuritiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ScheduleOfEquityInvestmentsDetails" roleURI="http://kopin.com/role/ScheduleOfEquityInvestmentsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ScheduleOfAccountsReceivableDetails" roleURI="http://kopin.com/role/ScheduleOfAccountsReceivableDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ScheduleOfChangeInAllowanceForCreditLossesDetails" roleURI="http://kopin.com/role/ScheduleOfChangeInAllowanceForCreditLossesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ScheduleOfInventoryDetails" roleURI="http://kopin.com/role/ScheduleOfInventoryDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ScheduleOfWeightedAverageCommonSharesOutstandingDetails" roleURI="http://kopin.com/role/ScheduleOfWeightedAverageCommonSharesOutstandingDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ScheduleOfAnti-dilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" roleURI="http://kopin.com/role/ScheduleOfAnti-dilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#SeriesConvertiblePreferredStockDetailsNarrative" roleURI="http://kopin.com/role/SeriesConvertiblePreferredStockDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ScheduleOfNon-vestedRestrictedStockActivityDetails" roleURI="http://kopin.com/role/ScheduleOfNon-vestedRestrictedStockActivityDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ScheduleOfStock-basedCompensationExpenseDetails" roleURI="http://kopin.com/role/ScheduleOfStock-basedCompensationExpenseDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ScheduleOfStockOptionsWeightedAverageOfAssumptionsDetails" roleURI="http://kopin.com/role/ScheduleOfStockOptionsWeightedAverageOfAssumptionsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#SummaryOfStockOptionActivityDetails" roleURI="http://kopin.com/role/SummaryOfStockOptionActivityDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#StockholdersEquityAndStock-basedCompensationDetailsNarrative" roleURI="http://kopin.com/role/StockholdersEquityAndStock-basedCompensationDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#AccruedWarrantyDetailsNarrative" roleURI="http://kopin.com/role/AccruedWarrantyDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ScheduleOfAccruedWarrantyDetails" roleURI="http://kopin.com/role/ScheduleOfAccruedWarrantyDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#IncomeTaxesDetailsNarrative" roleURI="http://kopin.com/role/IncomeTaxesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ScheduleOfContractWithCustomerAssetAndLiabilityDetails" roleURI="http://kopin.com/role/ScheduleOfContractWithCustomerAssetAndLiabilityDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ContractAssetsAndLiabilitiesDetailsNarrative" roleURI="http://kopin.com/role/ContractAssetsAndLiabilitiesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ScheduleOfLeaseExpenseDetails" roleURI="http://kopin.com/role/ScheduleOfLeaseExpenseDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ScheduleOfFutureLeasePaymentUnderNon-cancellableLeasesDetails" roleURI="http://kopin.com/role/ScheduleOfFutureLeasePaymentUnderNon-cancellableLeasesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ScheduleOfOperatingLeaseLiabilitiesRecognizedInConsolidatedBalanceSheetsDetails" roleURI="http://kopin.com/role/ScheduleOfOperatingLeaseLiabilitiesRecognizedInConsolidatedBalanceSheetsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ScheduleOfSupplementalInformationRelatedToLeasesDetails" roleURI="http://kopin.com/role/ScheduleOfSupplementalInformationRelatedToLeasesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ScheduleOfLong-livedAssetsByGeographicAreasDetails" roleURI="http://kopin.com/role/ScheduleOfLong-livedAssetsByGeographicAreasDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ScheduleSegmentInformationByRevenueTypeDetails" roleURI="http://kopin.com/role/ScheduleSegmentInformationByRevenueTypeDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ScheduleOfSegmentReportingInformationBySegmentDetails" roleURI="http://kopin.com/role/ScheduleOfSegmentReportingInformationBySegmentDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#SegmentsAndDisaggregationOfRevenueDetailsNarrative" roleURI="http://kopin.com/role/SegmentsAndDisaggregationOfRevenueDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#LitigationDetailsNarrative" roleURI="http://kopin.com/role/LitigationDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#ScheduleOfRevenueWithRelatedPartiesDetails" roleURI="http://kopin.com/role/ScheduleOfRevenueWithRelatedPartiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="kopn-20260627.xsd#RelatedPartyTransactionsDetailsNarrative" roleURI="http://kopin.com/role/RelatedPartyTransactionsDetailsNarrative" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/BalanceSheets" xlink:title="00000002 - Statement - Condensed Consolidated Balance Sheets">
      <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_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/2026/elts/us-gaap-2026.xsd#us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapRestrictedCashAndCashEquivalentsAtCarryingValue" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapRestrictedCashAndCashEquivalentsAtCarryingValue" 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="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/2026/elts/us-gaap-2026.xsd#us-gaap_ContractWithCustomerAssetNetCurrent" xlink:label="loc_us-gaapContractWithCustomerAssetNetCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapContractWithCustomerAssetNetCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="kopn-20260627.xsd#KOPN_GrantIncomeReceivable" xlink:label="loc_KOPNGrantIncomeReceivable" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_KOPNGrantIncomeReceivable" 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_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:calculationArc order="6" 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/2026/elts/us-gaap-2026.xsd#us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:label="loc_us-gaapAccountsAndOtherReceivablesNetCurrent" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapAccountsAndOtherReceivablesNetCurrent" 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="8" 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_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/2026/elts/us-gaap-2026.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="loc_us-gaapOtherAssetsNoncurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOtherAssetsNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="kopn-20260627.xsd#KOPN_EquityMethodInvestmentsNonCurrent" xlink:label="loc_KOPNEquityMethodInvestmentsNonCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_KOPNEquityMethodInvestmentsNonCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="kopn-20260627.xsd#KOPN_EquityInvestments" xlink:label="loc_KOPNEquityInvestments" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_KOPNEquityInvestments" 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_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/2026/elts/us-gaap-2026.xsd#us-gaap_AccruedPayrollTaxesCurrent" xlink:label="loc_us-gaapAccruedPayrollTaxesCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedPayrollTaxesCurrent" 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_ProductWarrantyAccrualClassifiedCurrent" xlink:label="loc_us-gaapProductWarrantyAccrualClassifiedCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapProductWarrantyAccrualClassifiedCurrent" 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_ContractWithCustomerLiabilityCurrent" xlink:label="loc_us-gaapContractWithCustomerLiabilityCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapContractWithCustomerLiabilityCurrent" 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_DeferredIncomeCurrent" xlink:label="loc_us-gaapDeferredIncomeCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDeferredIncomeCurrent" 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="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/2026/elts/us-gaap-2026.xsd#us-gaap_PensionAndOtherPostretirementAndPostemploymentBenefitPlansLiabilitiesCurrent" xlink:label="loc_us-gaapPensionAndOtherPostretirementAndPostemploymentBenefitPlansLiabilitiesCurrent" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapPensionAndOtherPostretirementAndPostemploymentBenefitPlansLiabilitiesCurrent" 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_OtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapOtherAccruedLiabilitiesCurrent" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOtherAccruedLiabilitiesCurrent" 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_DeferredIncomeTaxLiabilities" xlink:label="loc_us-gaapDeferredIncomeTaxLiabilities" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDeferredIncomeTaxLiabilities" 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_LitigationReserveCurrent" xlink:label="loc_us-gaapLitigationReserveCurrent" />
      <link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapLitigationReserveCurrent" 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_AssetRetirementObligationsNoncurrent" xlink:label="loc_us-gaapAssetRetirementObligationsNoncurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapAssetRetirementObligationsNoncurrent" 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="3" 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_PensionAndOtherPostretirementAndPostemploymentBenefitPlansLiabilitiesNoncurrent" xlink:label="loc_us-gaapPensionAndOtherPostretirementAndPostemploymentBenefitPlansLiabilitiesNoncurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapPensionAndOtherPostretirementAndPostemploymentBenefitPlansLiabilitiesNoncurrent" 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_OtherLiabilitiesNoncurrent" xlink:label="loc_us-gaapOtherLiabilitiesNoncurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapOtherLiabilitiesNoncurrent" 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_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/2026/elts/us-gaap-2026.xsd#us-gaap_TreasuryStockValue" xlink:label="loc_us-gaapTreasuryStockValue" />
      <link:calculationArc order="3" 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_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/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:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_TemporaryEquityCarryingAmountAttributableToParent" xlink:label="loc_us-gaapTemporaryEquityCarryingAmountAttributableToParent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapTemporaryEquityCarryingAmountAttributableToParent" xlink:type="arc" weight="1" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Condensed Consolidated Balance Sheets (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.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_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OperatingCostsAndExpenses" xlink:label="loc_us-gaapOperatingCostsAndExpenses" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapOperatingCostsAndExpenses" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="kopn-20260627.xsd#KOPN_ResearchAndDevelopmentFunded" xlink:label="loc_KOPNResearchAndDevelopmentFunded" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_KOPNResearchAndDevelopmentFunded" 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_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaapResearchAndDevelopmentExpense" />
      <link:calculationArc order="3" 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/2026/elts/us-gaap-2026.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaapSellingGeneralAndAdministrativeExpense" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapSellingGeneralAndAdministrativeExpense" 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_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: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_InvestmentIncomeInterest" xlink:label="loc_us-gaapInvestmentIncomeInterest" />
      <link:calculationArc order="1" 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_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaapOtherNonoperatingIncomeExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapOtherNonoperatingIncomeExpense" 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_ForeignCurrencyTransactionGainLossRealized" xlink:label="loc_us-gaapForeignCurrencyTransactionGainLossRealized" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapForeignCurrencyTransactionGainLossRealized" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="kopn-20260627.xsd#KOPN_LossOnImpairmentOfInvestmentsNet" xlink:label="loc_KOPNLossOnImpairmentOfInvestmentsNet" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_KOPNLossOnImpairmentOfInvestmentsNet" 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_GainLossOnInvestments" xlink:label="loc_us-gaapGainLossOnInvestments" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapGainLossOnInvestments" 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: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="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.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:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/StatementsOfComprehensiveLoss" xlink:title="00000005 - Statement - Condensed Consolidated Statements of Comprehensive Loss (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossNetOfTax" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherComprehensiveIncomeLossNetOfTax" xlink:to="loc_us-gaapOtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" 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_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax" xlink:label="loc_us-gaapOtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherComprehensiveIncomeLossNetOfTax" xlink:to="loc_us-gaapOtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax" 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_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" />
      <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-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapOtherComprehensiveIncomeLossNetOfTax" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/StatementsOfRedeemableConvertiblePreferredStockAndStockholdersEquity" xlink:title="00000006 - Statement - Condensed Consolidated Statements of Redeemable Convertible Preferred Stock and Stockholders&apos; Equity (Unaudited)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/StatementsOfCashFlows" xlink:title="00000007 - 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_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapNetIncomeLoss" 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_DepreciationAndAmortization" xlink:label="loc_us-gaapDepreciationAndAmortization" />
      <link:calculationArc order="2" 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/2026/elts/us-gaap-2026.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation" />
      <link:calculationArc order="3" 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_GainLossOnSaleOfPropertyPlantEquipment" xlink:label="loc_us-gaapGainLossOnSaleOfPropertyPlantEquipment" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapGainLossOnSaleOfPropertyPlantEquipment" 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_EquityMethodInvestmentRealizedGainLossOnDisposal" xlink:label="loc_us-gaapEquityMethodInvestmentRealizedGainLossOnDisposal" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapEquityMethodInvestmentRealizedGainLossOnDisposal" 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_GainLossOnSaleOfInvestments" xlink:label="loc_us-gaapGainLossOnSaleOfInvestments" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapGainLossOnSaleOfInvestments" 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_DeferredOtherTaxExpenseBenefit" xlink:label="loc_us-gaapDeferredOtherTaxExpenseBenefit" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDeferredOtherTaxExpenseBenefit" 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_ForeignCurrencyTransactionGainLossBeforeTax" xlink:label="loc_us-gaapForeignCurrencyTransactionGainLossBeforeTax" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapForeignCurrencyTransactionGainLossBeforeTax" 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_ProvisionForDoubtfulAccounts" xlink:label="loc_us-gaapProvisionForDoubtfulAccounts" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapProvisionForDoubtfulAccounts" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="kopn-20260627.xsd#KOPN_NoncashProvisionForExcessInventory" xlink:label="loc_KOPNNoncashProvisionForExcessInventory" />
      <link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_KOPNNoncashProvisionForExcessInventory" 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="11" 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_IncreaseDecreaseInContractWithCustomerAsset" xlink:label="loc_us-gaapIncreaseDecreaseInContractWithCustomerAsset" />
      <link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInContractWithCustomerAsset" 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_IncreaseDecreaseInIncomeTaxesReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInIncomeTaxesReceivable" />
      <link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInIncomeTaxesReceivable" 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_IncreaseDecreaseInInventories" xlink:label="loc_us-gaapIncreaseDecreaseInInventories" />
      <link:calculationArc order="14" 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/2026/elts/us-gaap-2026.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:calculationArc order="15" 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_IncreaseDecreaseInOtherReceivables" xlink:label="loc_us-gaapIncreaseDecreaseInOtherReceivables" />
      <link:calculationArc order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherReceivables" 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="17" 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="kopn-20260627.xsd#KOPN_IncreaseDecreaseInAccruedWarranty" xlink:label="loc_KOPNIncreaseDecreaseInAccruedWarranty" />
      <link:calculationArc order="18" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_KOPNIncreaseDecreaseInAccruedWarranty" 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_IncreaseDecreaseInContractWithCustomerLiability" xlink:label="loc_us-gaapIncreaseDecreaseInContractWithCustomerLiability" />
      <link:calculationArc order="19" 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/2026/elts/us-gaap-2026.xsd#us-gaap_IncreaseDecreaseInDeferredLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInDeferredLiabilities" />
      <link:calculationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDeferredLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="kopn-20260627.xsd#KOPN_DeferredGrantIncome" xlink:label="loc_KOPNDeferredGrantIncome" />
      <link:calculationArc order="21" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_KOPNDeferredGrantIncome" 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_ProceedsFromSaleOfAvailableForSaleSecuritiesDebt" xlink:label="loc_us-gaapProceedsFromSaleOfAvailableForSaleSecuritiesDebt" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapProceedsFromSaleOfAvailableForSaleSecuritiesDebt" 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_ProceedsFromSaleOfEquityMethodInvestments" xlink:label="loc_us-gaapProceedsFromSaleOfEquityMethodInvestments" />
      <link:calculationArc order="2" 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="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:calculationArc order="3" 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/2026/elts/us-gaap-2026.xsd#us-gaap_PaymentsToAcquireMarketableSecurities" xlink:label="loc_us-gaapPaymentsToAcquireMarketableSecurities" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireMarketableSecurities" 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_PaymentsForProceedsFromOtherInvestingActivities" xlink:label="loc_us-gaapPaymentsForProceedsFromOtherInvestingActivities" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsForProceedsFromOtherInvestingActivities" 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_PaymentsRelatedToTaxWithholdingForShareBasedCompensation" xlink:label="loc_us-gaapPaymentsRelatedToTaxWithholdingForShareBasedCompensation" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapPaymentsRelatedToTaxWithholdingForShareBasedCompensation" 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_PaymentsForRepurchaseOfConvertiblePreferredStock" xlink:label="loc_us-gaapPaymentsForRepurchaseOfConvertiblePreferredStock" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapPaymentsForRepurchaseOfConvertiblePreferredStock" 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_ProceedsFromWarrantExercises" xlink:label="loc_us-gaapProceedsFromWarrantExercises" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromWarrantExercises" 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:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.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://kopin.com/role/BasisOfPresentation" xlink:title="999013 - Disclosure - BASIS OF PRESENTATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/AccountingStandards" xlink:title="999014 - Disclosure - ACCOUNTING STANDARDS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/StrategicInvestmentFromTheon" xlink:title="999015 - Disclosure - STRATEGIC INVESTMENT FROM THEON" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/JointDevelopmentAndLicenseAgreementWithFabric.ai" xlink:title="999016 - Disclosure - JOINT DEVELOPMENT AND LICENSE AGREEMENT WITH FABRIC.AI" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/FinancialInstruments" xlink:title="999017 - Disclosure - FINANCIAL INSTRUMENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/AccountsReceivableNet" xlink:title="999018 - Disclosure - ACCOUNTS RECEIVABLE, NET" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/Inventory" xlink:title="999019 - Disclosure - INVENTORY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/NetLossPerShare" xlink:title="999020 - Disclosure - NET LOSS PER SHARE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/SeriesConvertiblePreferredStock" xlink:title="999021 - Disclosure - SERIES A CONVERTIBLE PREFERRED STOCK" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/StockholdersEquityAndStock-basedCompensation" xlink:title="999022 - Disclosure - STOCKHOLDERS&#8217; EQUITY AND STOCK-BASED COMPENSATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/AccruedWarranty" xlink:title="999023 - Disclosure - ACCRUED WARRANTY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/IncomeTaxes" xlink:title="999024 - Disclosure - INCOME TAXES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ContractAssetsAndLiabilities" xlink:title="999025 - Disclosure - CONTRACT ASSETS AND LIABILITIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/Leases" xlink:title="999026 - Disclosure - LEASES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/SegmentsAndDisaggregationOfRevenue" xlink:title="999027 - Disclosure - SEGMENTS AND DISAGGREGATION OF REVENUE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/CommitmentsAndContingencies" xlink:title="999028 - Disclosure - COMMITMENTS AND CONTINGENCIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/Litigation" xlink:title="999029 - Disclosure - LITIGATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/RelatedPartyTransactions" xlink:title="999030 - Disclosure - RELATED PARTY TRANSACTIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/AccountingStandardsPolicies" xlink:title="999031 - Disclosure - ACCOUNTING STANDARDS (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/BasisOfPresentationTables" xlink:title="999032 - Disclosure - BASIS OF PRESENTATION (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/FinancialInstrumentsTables" xlink:title="999033 - Disclosure - FINANCIAL INSTRUMENTS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/AccountsReceivableNetTables" xlink:title="999034 - Disclosure - ACCOUNTS RECEIVABLE, NET (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/InventoryTables" xlink:title="999035 - Disclosure - INVENTORY (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/NetLossPerShareTables" xlink:title="999036 - Disclosure - NET LOSS PER SHARE (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/StockholdersEquityAndStock-basedCompensationTables" xlink:title="999037 - Disclosure - STOCKHOLDERS&#8217; EQUITY AND STOCK-BASED COMPENSATION (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/AccruedWarrantyTables" xlink:title="999038 - Disclosure - ACCRUED WARRANTY (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ContractAssetsAndLiabilitiesTables" xlink:title="999039 - Disclosure - CONTRACT ASSETS AND LIABILITIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/LeasesTables" xlink:title="999040 - Disclosure - LEASES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/SegmentsAndDisaggregationOfRevenueTables" xlink:title="999041 - Disclosure - SEGMENTS AND DISAGGREGATION OF REVENUE (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/RelatedPartyTransactionsTables" xlink:title="999042 - Disclosure - RELATED PARTY TRANSACTIONS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ScheduleOfSatisfactionOfPerformanceObligationsDetails" xlink:title="999043 - Disclosure - SCHEDULE OF SATISFACTION OF PERFORMANCE OBLIGATIONS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/BasisOfPresentationDetailsNarrative" xlink:title="999044 - Disclosure - BASIS OF PRESENTATION (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/StrategicInvestmentFromTheonDetailsNarrative" xlink:title="999045 - Disclosure - STRATEGIC INVESTMENT FROM THEON (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/JointDevelopmentAndLicenseAgreementWithFabric.aiDetailsNarrative" xlink:title="999046 - Disclosure - JOINT DEVELOPMENT AND LICENSE AGREEMENT WITH FABRIC.AI (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ScheduleOfFairValueMeasurementsOfFinancialAssetsDetails" xlink:title="999047 - Disclosure - SCHEDULE OF FAIR VALUE MEASUREMENTS OF FINANCIAL ASSETS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ScheduleOfChangesInFinancialAssetsMeasuredAtFairValueDetails" xlink:title="999048 - Disclosure - SCHEDULE OF CHANGES IN FINANCIAL ASSETS MEASURED AT FAIR VALUE (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/FinancialInstrumentsDetailsNarrative" xlink:title="999049 - Disclosure - FINANCIAL INSTRUMENTS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ScheduleOfAvailable-for-saleMarketableDebtSecuritiesDetails" xlink:title="999050 - Disclosure - SCHEDULE OF AVAILABLE-FOR-SALE MARKETABLE DEBT SECURITIES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ScheduleOfEquityInvestmentsDetails" xlink:title="999051 - Disclosure - SCHEDULE OF EQUITY INVESTMENTS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ScheduleOfAccountsReceivableDetails" xlink:title="999052 - Disclosure - SCHEDULE OF ACCOUNTS RECEIVABLE (Details)">
      <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:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccountsReceivableGrossCurrent" xlink:label="loc_us-gaapAccountsReceivableGrossCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsReceivableNetCurrent" xlink:to="loc_us-gaapAccountsReceivableGrossCurrent" 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_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:label="loc_us-gaapAllowanceForDoubtfulAccountsReceivableCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsReceivableNetCurrent" xlink:to="loc_us-gaapAllowanceForDoubtfulAccountsReceivableCurrent" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ScheduleOfChangeInAllowanceForCreditLossesDetails" xlink:title="999053 - Disclosure - SCHEDULE OF CHANGE IN ALLOWANCE FOR CREDIT LOSSES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ScheduleOfInventoryDetails" xlink:title="999054 - Disclosure - SCHEDULE OF INVENTORY (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InventoryRawMaterials" xlink:label="loc_us-gaapInventoryRawMaterials" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryRawMaterials" 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_InventoryWorkInProcess" xlink:label="loc_us-gaapInventoryWorkInProcess" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryWorkInProcess" 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_InventoryFinishedGoods" xlink:label="loc_us-gaapInventoryFinishedGoods" />
      <link:calculationArc order="3" 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:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ScheduleOfWeightedAverageCommonSharesOutstandingDetails" xlink:title="999055 - Disclosure - SCHEDULE OF WEIGHTED AVERAGE COMMON SHARES OUTSTANDING (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ScheduleOfAnti-dilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" xlink:title="999056 - Disclosure - SCHEDULE OF ANTI-DILUTIVE SECURITIES EXCLUDED FROM COMPUTATION OF EARNINGS PER SHARE (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/SeriesConvertiblePreferredStockDetailsNarrative" xlink:title="999057 - Disclosure - SERIES A CONVERTIBLE PREFERRED STOCK (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ScheduleOfNon-vestedRestrictedStockActivityDetails" xlink:title="999058 - Disclosure - SCHEDULE OF NON-VESTED RESTRICTED STOCK ACTIVITY (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ScheduleOfStock-basedCompensationExpenseDetails" xlink:title="999059 - Disclosure - SCHEDULE OF STOCK-BASED COMPENSATION EXPENSE (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ScheduleOfStockOptionsWeightedAverageOfAssumptionsDetails" xlink:title="999060 - Disclosure - SCHEDULE OF STOCK OPTIONS WEIGHTED AVERAGE OF ASSUMPTIONS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/SummaryOfStockOptionActivityDetails" xlink:title="999061 - Disclosure - SUMMARY OF STOCK OPTION ACTIVITY (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/StockholdersEquityAndStock-basedCompensationDetailsNarrative" xlink:title="999062 - Disclosure - STOCKHOLDERS&#8217; EQUITY AND STOCK-BASED COMPENSATION (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/AccruedWarrantyDetailsNarrative" xlink:title="999063 - Disclosure - ACCRUED WARRANTY (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ScheduleOfAccruedWarrantyDetails" xlink:title="999064 - Disclosure - SCHEDULE OF ACCRUED WARRANTY (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/IncomeTaxesDetailsNarrative" xlink:title="999065 - Disclosure - INCOME TAXES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ScheduleOfContractWithCustomerAssetAndLiabilityDetails" xlink:title="999066 - Disclosure - SCHEDULE OF CONTRACT WITH CUSTOMER, ASSET AND LIABILITY (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ContractAssetsAndLiabilitiesDetailsNarrative" xlink:title="999067 - Disclosure - CONTRACT ASSETS AND LIABILITIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ScheduleOfLeaseExpenseDetails" xlink:title="999068 - Disclosure - SCHEDULE OF LEASE EXPENSE (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ScheduleOfFutureLeasePaymentUnderNon-cancellableLeasesDetails" xlink:title="999069 - Disclosure - SCHEDULE OF FUTURE LEASE PAYMENT UNDER NON-CANCELLABLE LEASES (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:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ScheduleOfOperatingLeaseLiabilitiesRecognizedInConsolidatedBalanceSheetsDetails" xlink:title="999070 - Disclosure - SCHEDULE OF OPERATING LEASE LIABILITIES RECOGNIZED IN CONSOLIDATED BALANCE SHEETS (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OperatingLeaseLiability" xlink:label="loc_us-gaapOperatingLeaseLiability" />
      <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="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingLeaseLiability" 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_OperatingLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityNoncurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingLeaseLiability" xlink:to="loc_us-gaapOperatingLeaseLiabilityNoncurrent" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ScheduleOfSupplementalInformationRelatedToLeasesDetails" xlink:title="999071 - Disclosure - SCHEDULE OF SUPPLEMENTAL INFORMATION RELATED TO LEASES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ScheduleOfLong-livedAssetsByGeographicAreasDetails" xlink:title="999072 - Disclosure - SCHEDULE OF LONG-LIVED ASSETS BY GEOGRAPHIC AREAS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ScheduleSegmentInformationByRevenueTypeDetails" xlink:title="999073 - Disclosure - SCHEDULE SEGMENT INFORMATION BY REVENUE TYPE (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ScheduleOfSegmentReportingInformationBySegmentDetails" xlink:title="999074 - Disclosure - SCHEDULE OF SEGMENT REPORTING INFORMATION, BY SEGMENT (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/SegmentsAndDisaggregationOfRevenueDetailsNarrative" xlink:title="999075 - Disclosure - SEGMENTS AND DISAGGREGATION OF REVENUE (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/LitigationDetailsNarrative" xlink:title="999076 - Disclosure - LITIGATION (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/ScheduleOfRevenueWithRelatedPartiesDetails" xlink:title="999077 - Disclosure - SCHEDULE OF REVENUE WITH RELATED PARTIES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://kopin.com/role/RelatedPartyTransactionsDetailsNarrative" xlink:title="999078 - Disclosure - RELATED PARTY TRANSACTIONS (Details Narrative)" />
</link:linkbase>
