<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 6.5c -->
    <!-- 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="gure-20251231.xsd#Cover" roleURI="http://gulfresourcesinc.com/role/Cover" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#BalanceSheets" roleURI="http://gulfresourcesinc.com/role/BalanceSheets" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#BalanceSheetsParenthetical" roleURI="http://gulfresourcesinc.com/role/BalanceSheetsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#StatementsOfComprehensiveIncomeLoss" roleURI="http://gulfresourcesinc.com/role/StatementsOfComprehensiveIncomeLoss" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#StatementsOfStockholdersEquity" roleURI="http://gulfresourcesinc.com/role/StatementsOfStockholdersEquity" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#BalanceSheetsDetailsNarrative" roleURI="http://gulfresourcesinc.com/role/BalanceSheetsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#StatementsOfCashFlows" roleURI="http://gulfresourcesinc.com/role/StatementsOfCashFlows" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#CybersecurityRiskManagementAndStrategyDisclosure" roleURI="http://gulfresourcesinc.com/role/CybersecurityRiskManagementAndStrategyDisclosure" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#NatureOfBusinessAndSummaryOfSignificantAccountingPolicies" roleURI="http://gulfresourcesinc.com/role/NatureOfBusinessAndSummaryOfSignificantAccountingPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#DisposalOfSubsidiary" roleURI="http://gulfresourcesinc.com/role/DisposalOfSubsidiary" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#AccountsReceivableNet" roleURI="http://gulfresourcesinc.com/role/AccountsReceivableNet" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#Inventories" roleURI="http://gulfresourcesinc.com/role/Inventories" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#PrepaymentsAndDepositsNet" roleURI="http://gulfresourcesinc.com/role/PrepaymentsAndDepositsNet" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#OtherReceivablesnet" roleURI="http://gulfresourcesinc.com/role/OtherReceivablesnet" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#PrepaidLandLeases" roleURI="http://gulfresourcesinc.com/role/PrepaidLandLeases" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#PropertyPlantAndEquipmentNet" roleURI="http://gulfresourcesinc.com/role/PropertyPlantAndEquipmentNet" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#FinanceLeaseRight-of-useAssets" roleURI="http://gulfresourcesinc.com/role/FinanceLeaseRight-of-useAssets" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#OperatingLeaseRightof-useAssets" roleURI="http://gulfresourcesinc.com/role/OperatingLeaseRightof-useAssets" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#Borrowings" roleURI="http://gulfresourcesinc.com/role/Borrowings" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#PayableAndAccruedExpenses" roleURI="http://gulfresourcesinc.com/role/PayableAndAccruedExpenses" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#RelatedPartyTransactions" roleURI="http://gulfresourcesinc.com/role/RelatedPartyTransactions" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#TaxesPayable" roleURI="http://gulfresourcesinc.com/role/TaxesPayable" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#LeaseLiabilities-FinanceAndOperatingLease" roleURI="http://gulfresourcesinc.com/role/LeaseLiabilities-FinanceAndOperatingLease" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#Equity" roleURI="http://gulfresourcesinc.com/role/Equity" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#TreasuryStock" roleURI="http://gulfresourcesinc.com/role/TreasuryStock" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#Stock-basedCompensation" roleURI="http://gulfresourcesinc.com/role/Stock-basedCompensation" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#AccruedLiabilities" roleURI="http://gulfresourcesinc.com/role/AccruedLiabilities" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#IncomeTaxes" roleURI="http://gulfresourcesinc.com/role/IncomeTaxes" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#BusinessSegments" roleURI="http://gulfresourcesinc.com/role/BusinessSegments" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#CustomerConcentration" roleURI="http://gulfresourcesinc.com/role/CustomerConcentration" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#MajorSuppliers" roleURI="http://gulfresourcesinc.com/role/MajorSuppliers" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#LossContingencies" roleURI="http://gulfresourcesinc.com/role/LossContingencies" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#SubsequentEvent" roleURI="http://gulfresourcesinc.com/role/SubsequentEvent" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#Restatement" roleURI="http://gulfresourcesinc.com/role/Restatement" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#ScheduleIParentOnlyFinancialInformation" roleURI="http://gulfresourcesinc.com/role/ScheduleIParentOnlyFinancialInformation" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#NatureOfBusinessAndSummaryOfSignificantAccountingPoliciesPolicies" roleURI="http://gulfresourcesinc.com/role/NatureOfBusinessAndSummaryOfSignificantAccountingPoliciesPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#NatureOfBusinessAndSummaryOfSignificantAccountingPoliciesTables" roleURI="http://gulfresourcesinc.com/role/NatureOfBusinessAndSummaryOfSignificantAccountingPoliciesTables" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#DisposalOfSubsidiaryTables" roleURI="http://gulfresourcesinc.com/role/DisposalOfSubsidiaryTables" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#AccountsReceivableNetTables" roleURI="http://gulfresourcesinc.com/role/AccountsReceivableNetTables" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#InventoriesTables" roleURI="http://gulfresourcesinc.com/role/InventoriesTables" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#PrepaymentsAndDepositsNetTables" roleURI="http://gulfresourcesinc.com/role/PrepaymentsAndDepositsNetTables" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#OtherReceivablesnetTables" roleURI="http://gulfresourcesinc.com/role/OtherReceivablesnetTables" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#PropertyPlantAndEquipmentNetTables" roleURI="http://gulfresourcesinc.com/role/PropertyPlantAndEquipmentNetTables" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#FinanceLeaseRight-of-useAssetsTables" roleURI="http://gulfresourcesinc.com/role/FinanceLeaseRight-of-useAssetsTables" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#PayableAndAccruedExpensesTables" roleURI="http://gulfresourcesinc.com/role/PayableAndAccruedExpensesTables" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#RelatedPartyTransactionsTables" roleURI="http://gulfresourcesinc.com/role/RelatedPartyTransactionsTables" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#TaxesPayableTables" roleURI="http://gulfresourcesinc.com/role/TaxesPayableTables" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#LeaseLiabilities-FinanceAndOperatingLeaseTables" roleURI="http://gulfresourcesinc.com/role/LeaseLiabilities-FinanceAndOperatingLeaseTables" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#Stock-basedCompensationTables" roleURI="http://gulfresourcesinc.com/role/Stock-basedCompensationTables" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#IncomeTaxesTables" roleURI="http://gulfresourcesinc.com/role/IncomeTaxesTables" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#BusinessSegmentsTables" roleURI="http://gulfresourcesinc.com/role/BusinessSegmentsTables" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#RestatementTables" roleURI="http://gulfresourcesinc.com/role/RestatementTables" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#ScheduleIParentOnlyFinancialInformationTables" roleURI="http://gulfresourcesinc.com/role/ScheduleIParentOnlyFinancialInformationTables" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#BasisOfPresentationAndSummaryOfSignificantAccountingPolicies-ScheduleOfPropertyPlantAndEquipmentUsefulLifeDetails" roleURI="http://gulfresourcesinc.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPolicies-ScheduleOfPropertyPlantAndEquipmentUsefulLifeDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#BasisOfPresentationAndSummaryOfSignificantAccountingPolicies-AssetsMeasuredAtNon-recurringBasisDetails" roleURI="http://gulfresourcesinc.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPolicies-AssetsMeasuredAtNon-recurringBasisDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#NatureOfBusinessAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" roleURI="http://gulfresourcesinc.com/role/NatureOfBusinessAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#DisposalOfSubsidiaries-GainOnDisposalOfSubsidiariesAndOtherAssetsDetails" roleURI="http://gulfresourcesinc.com/role/DisposalOfSubsidiaries-GainOnDisposalOfSubsidiariesAndOtherAssetsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#AccountsReceivableNet-ScheduleOfAccountsNoteLoansAndFinancingDetails" roleURI="http://gulfresourcesinc.com/role/AccountsReceivableNet-ScheduleOfAccountsNoteLoansAndFinancingDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#AccountsReceivableNetDetailsNarrative" roleURI="http://gulfresourcesinc.com/role/AccountsReceivableNetDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#Inventories-ScheduleOfInventoriesCurrentDetails" roleURI="http://gulfresourcesinc.com/role/Inventories-ScheduleOfInventoriesCurrentDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#InventoriesDetailsNarrative" roleURI="http://gulfresourcesinc.com/role/InventoriesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#PrepaymentsAndDepositsNet-ScheduleOfPrepaymentsAndDepositsNetDetails" roleURI="http://gulfresourcesinc.com/role/PrepaymentsAndDepositsNet-ScheduleOfPrepaymentsAndDepositsNetDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#PrepaymentsAndDepositsNetDetailsNarrative" roleURI="http://gulfresourcesinc.com/role/PrepaymentsAndDepositsNetDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#OtherReceivableNet-ScheduleOfOtherReceivableDetails" roleURI="http://gulfresourcesinc.com/role/OtherReceivableNet-ScheduleOfOtherReceivableDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#PrepaidLandLeasesDetailsNarrative" roleURI="http://gulfresourcesinc.com/role/PrepaidLandLeasesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#PropertyPlantAndEquipmentNet-ScheduleOfPropertyPlantAndEquipmentDetails" roleURI="http://gulfresourcesinc.com/role/PropertyPlantAndEquipmentNet-ScheduleOfPropertyPlantAndEquipmentDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#PropertyPlantAndEquipmentNet-ScheduleOfRollforwardOfPropertyPlantAndEquipmentDetails" roleURI="http://gulfresourcesinc.com/role/PropertyPlantAndEquipmentNet-ScheduleOfRollforwardOfPropertyPlantAndEquipmentDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#PropertyPlantAndEquipmentNetDetailsNarrative" roleURI="http://gulfresourcesinc.com/role/PropertyPlantAndEquipmentNetDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#FinanceLeaseRight-of-useAssets-ScheduleOfPropertyPlantAndEquipmentUnderFinanceLeasesDetails" roleURI="http://gulfresourcesinc.com/role/FinanceLeaseRight-of-useAssets-ScheduleOfPropertyPlantAndEquipmentUnderFinanceLeasesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#FinanceLeaseRight-of-useAssetsDetailsNarrative" roleURI="http://gulfresourcesinc.com/role/FinanceLeaseRight-of-useAssetsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#OperatingLeaseRightof-useAssetsDetailsNarrative" roleURI="http://gulfresourcesinc.com/role/OperatingLeaseRightof-useAssetsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#BorrowingsDetailsNarrative" roleURI="http://gulfresourcesinc.com/role/BorrowingsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#PayableAndAccruedExpenses-ScheduleOfAccountsPayableAndAccruedLiabilitiesDetails" roleURI="http://gulfresourcesinc.com/role/PayableAndAccruedExpenses-ScheduleOfAccountsPayableAndAccruedLiabilitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#RelatedPartyTransactions-ScheduleOfRelatedPartyTransactionsDetails" roleURI="http://gulfresourcesinc.com/role/RelatedPartyTransactions-ScheduleOfRelatedPartyTransactionsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#RelatedPartyTransactionsDetailsNarrative" roleURI="http://gulfresourcesinc.com/role/RelatedPartyTransactionsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#TaxesPayable-ScheduleOfTaxesPayableDetails" roleURI="http://gulfresourcesinc.com/role/TaxesPayable-ScheduleOfTaxesPayableDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#LeaseLiabilities-FinanceAndOperatingLease-ScheduleOfFinanceLeasedLiabilitiesDetails" roleURI="http://gulfresourcesinc.com/role/LeaseLiabilities-FinanceAndOperatingLease-ScheduleOfFinanceLeasedLiabilitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#LeaseLiabilities-FinanceAndOperatingLease-ScheduleOfLeaseCostDetails" roleURI="http://gulfresourcesinc.com/role/LeaseLiabilities-FinanceAndOperatingLease-ScheduleOfLeaseCostDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#LeaseLiabilities-FinanceAndOperatingLease-ScheduleOfMaturitiesOfLeaseLiabilitiesDetails" roleURI="http://gulfresourcesinc.com/role/LeaseLiabilities-FinanceAndOperatingLease-ScheduleOfMaturitiesOfLeaseLiabilitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#LeaseLiabilities-FinanceAndOperatingLease-ScheduleOfSupplementalInformationRelatedToLeasesDetails" roleURI="http://gulfresourcesinc.com/role/LeaseLiabilities-FinanceAndOperatingLease-ScheduleOfSupplementalInformationRelatedToLeasesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#LeaseLiabilities-FinanceAndOperatingLease-ScheduleOfCashFlowSupplementalDetails" roleURI="http://gulfresourcesinc.com/role/LeaseLiabilities-FinanceAndOperatingLease-ScheduleOfCashFlowSupplementalDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#EquityDetailsNarrative" roleURI="http://gulfresourcesinc.com/role/EquityDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#TreasuryStockDetailsNarrative" roleURI="http://gulfresourcesinc.com/role/TreasuryStockDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#Stock-basedCompensation-ScheduleOfStockOptionActivityDetails" roleURI="http://gulfresourcesinc.com/role/Stock-basedCompensation-ScheduleOfStockOptionActivityDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#Stock-basedCompensation-ScheduleOfStockOptionsOutstandingAndExercisableDetails" roleURI="http://gulfresourcesinc.com/role/Stock-basedCompensation-ScheduleOfStockOptionsOutstandingAndExercisableDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#Stock-basedCompensationDetailsNarrative" roleURI="http://gulfresourcesinc.com/role/Stock-basedCompensationDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#AccruedLiabilitiesDetailsNarrative" roleURI="http://gulfresourcesinc.com/role/AccruedLiabilitiesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#IncomeTaxes-ScheduleOfComponentsOfIncomeTaxExpenseBenefitDetails" roleURI="http://gulfresourcesinc.com/role/IncomeTaxes-ScheduleOfComponentsOfIncomeTaxExpenseBenefitDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#IncomeTaxes-ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" roleURI="http://gulfresourcesinc.com/role/IncomeTaxes-ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#IncomeTaxesDetailsNarrative" roleURI="http://gulfresourcesinc.com/role/IncomeTaxesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#BusinessSegments-ScheduleOfSegmentReportingBySegmentDetails" roleURI="http://gulfresourcesinc.com/role/BusinessSegments-ScheduleOfSegmentReportingBySegmentDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#BusinessSegments-ScheduleOfSegmentReconciliationsDetails" roleURI="http://gulfresourcesinc.com/role/BusinessSegments-ScheduleOfSegmentReconciliationsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#BusinessSegments-ScheduleOfRevenueByMajorCustomersDetails" roleURI="http://gulfresourcesinc.com/role/BusinessSegments-ScheduleOfRevenueByMajorCustomersDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#CustomerConcentrationDetailsNarrative" roleURI="http://gulfresourcesinc.com/role/CustomerConcentrationDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#MajorSuppliersDetailsNarrative" roleURI="http://gulfresourcesinc.com/role/MajorSuppliersDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#LossContingenciesDetailsNarrative" roleURI="http://gulfresourcesinc.com/role/LossContingenciesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#SubsequentEventDetailsNarrative" roleURI="http://gulfresourcesinc.com/role/SubsequentEventDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#Restatement-ScheduleOfCondensedBalanceSheetDetails" roleURI="http://gulfresourcesinc.com/role/Restatement-ScheduleOfCondensedBalanceSheetDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#Restatement-ScheduleOfStatementOfOperationsIncomeLossDetails" roleURI="http://gulfresourcesinc.com/role/Restatement-ScheduleOfStatementOfOperationsIncomeLossDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#Restatement-ScheduleOfConsolidatedStatementOfStockholdersDeficitDetails" roleURI="http://gulfresourcesinc.com/role/Restatement-ScheduleOfConsolidatedStatementOfStockholdersDeficitDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#Restatement-ScheduleOfConsolidatedStatementOfCashFlowsDetails" roleURI="http://gulfresourcesinc.com/role/Restatement-ScheduleOfConsolidatedStatementOfCashFlowsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#RestatementDetailsNarrative" roleURI="http://gulfresourcesinc.com/role/RestatementDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#ScheduleI-ParentOnlyFinancialInformation-CondensedBalanceSheetsDetails" roleURI="http://gulfresourcesinc.com/role/ScheduleI-ParentOnlyFinancialInformation-CondensedBalanceSheetsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#ScheduleI-ParentOnlyFinancialInformation-CondensedStatementsOfComprehensiveLossDetails" roleURI="http://gulfresourcesinc.com/role/ScheduleI-ParentOnlyFinancialInformation-CondensedStatementsOfComprehensiveLossDetails" />
    <link:roleRef xlink:type="simple" xlink:href="gure-20251231.xsd#ScheduleI-ParentOnlyFinancialInformation-CondensedStatementsOfCashFlowsDetails" roleURI="http://gulfresourcesinc.com/role/ScheduleI-ParentOnlyFinancialInformation-CondensedStatementsOfCashFlowsDetails" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/BalanceSheets" xlink:title="00000002 - Statement - 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_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="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:calculationArc order="3" 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_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="gure-20251231.xsd#gure_AmountDueFromRelatedParties" xlink:label="loc_gureAmountDueFromRelatedParties" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_gureAmountDueFromRelatedParties" 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="6" 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_AssetsNoncurrent" xlink:label="loc_us-gaapAssetsNoncurrent" />
      <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="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNoncurrent" 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_FinanceLeaseRightOfUseAsset" xlink:label="loc_us-gaapFinanceLeaseRightOfUseAsset" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNoncurrent" xlink:to="loc_us-gaapFinanceLeaseRightOfUseAsset" 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-gaapAssetsNoncurrent" 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_PrepaidExpenseOtherNoncurrent" xlink:label="loc_us-gaapPrepaidExpenseOtherNoncurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNoncurrent" xlink:to="loc_us-gaapPrepaidExpenseOtherNoncurrent" 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_DeferredIncomeTaxAssetsNet" xlink:label="loc_us-gaapDeferredIncomeTaxAssetsNet" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNoncurrent" xlink:to="loc_us-gaapDeferredIncomeTaxAssetsNet" 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:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsNoncurrent" 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_ShortTermBorrowings" xlink:label="loc_us-gaapShortTermBorrowings" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapShortTermBorrowings" 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_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" />
      <link:calculationArc order="2" 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_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccruedLiabilitiesCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_TaxesPayableCurrent" xlink:label="loc_us-gaapTaxesPayableCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapTaxesPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="gure-20251231.xsd#gure_AmountDueToRelatedParty" xlink:label="loc_gureAmountDueToRelatedParty" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_gureAmountDueToRelatedParty" 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_FinanceLeaseLiabilityCurrent" xlink:label="loc_us-gaapFinanceLeaseLiabilityCurrent" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapFinanceLeaseLiabilityCurrent" 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="7" 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_LiabilitiesNoncurrent" xlink:label="loc_us-gaapLiabilitiesNoncurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_FinanceLeaseLiabilityNoncurrent" xlink:label="loc_us-gaapFinanceLeaseLiabilityNoncurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesNoncurrent" xlink:to="loc_us-gaapFinanceLeaseLiabilityNoncurrent" 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-gaapLiabilitiesNoncurrent" 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_LongTermLoansPayable" xlink:label="loc_us-gaapLongTermLoansPayable" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesNoncurrent" 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_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:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesNoncurrent" 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_PreferredStockValue" xlink:label="loc_us-gaapPreferredStockValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapPreferredStockValue" 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_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue" />
      <link:calculationArc order="2" 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="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_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital" />
      <link:calculationArc order="4" 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_OtherAdditionalCapital" xlink:label="loc_us-gaapOtherAdditionalCapital" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapOtherAdditionalCapital" 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_RetainedEarningsUnappropriated" xlink:label="loc_us-gaapRetainedEarningsUnappropriated" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapRetainedEarningsUnappropriated" 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_RetainedEarningsAppropriated" xlink:label="loc_us-gaapRetainedEarningsAppropriated" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapRetainedEarningsAppropriated" 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_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/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:calculationArc order="2" 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://gulfresourcesinc.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/StatementsOfComprehensiveIncomeLoss" xlink:title="00000004 - Statement - Consolidated Statements of Comprehensive Income (Loss)">
      <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="gure-20251231.xsd#gure_RevenueExpense" xlink:label="loc_gureRevenueExpense" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_gureRevenueExpense" 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_SellingAndMarketingExpense" xlink:label="loc_us-gaapSellingAndMarketingExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapSellingAndMarketingExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="gure-20251231.xsd#gure_DirectLaborAndFactoryOverheadsIncurredDuringPlanShutdown" xlink:label="loc_gureDirectLaborAndFactoryOverheadsIncurredDuringPlanShutdown" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_gureDirectLaborAndFactoryOverheadsIncurredDuringPlanShutdown" 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_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" 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_Revenues" xlink:label="loc_us-gaapRevenues" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapRevenues" 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_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense" />
      <link:calculationArc order="2" 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_InvestmentIncomeInterest" xlink:label="loc_us-gaapInvestmentIncomeInterest" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" 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="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" 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_ImpairmentOfLongLivedAssetsHeldForUse" xlink:label="loc_us-gaapImpairmentOfLongLivedAssetsHeldForUse" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapImpairmentOfLongLivedAssetsHeldForUse" 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_GainLossOnSaleOfOtherAssets" xlink:label="loc_us-gaapGainLossOnSaleOfOtherAssets" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapGainLossOnSaleOfOtherAssets" 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_GainOrLossOnSaleOfStockInSubsidiary" xlink:label="loc_us-gaapGainOrLossOnSaleOfStockInSubsidiary" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapGainOrLossOnSaleOfStockInSubsidiary" 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-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-gaapNetIncomeLoss" 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_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTax" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:to="loc_us-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_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:to="loc_us-gaapOtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/StatementsOfStockholdersEquity" xlink:title="00000005 - Statement - Consolidated Statements of Stockholders&apos; Equity" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/BalanceSheetsDetailsNarrative" xlink:title="00000006 - Statement - Consolidated Balance Sheets (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/StatementsOfCashFlows" xlink:title="00000007 - Statement - Consolidated Statements of Cash Flows">
      <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="gure-20251231.xsd#gure_AmortizationOnCapitalLease" xlink:label="loc_gureAmortizationOnCapitalLease" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_gureAmortizationOnCapitalLease" 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_DeferredIncomeTaxesAndTaxCredits" xlink:label="loc_us-gaapDeferredIncomeTaxesAndTaxCredits" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDeferredIncomeTaxesAndTaxCredits" 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="5" 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="gure-20251231.xsd#gure_BadDebtExpense" xlink:label="loc_gureBadDebtExpense" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_gureBadDebtExpense" 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_ProductionRelatedImpairmentsOrCharges" xlink:label="loc_us-gaapProductionRelatedImpairmentsOrCharges" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapProductionRelatedImpairmentsOrCharges" 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_NonoperatingGainsLosses" xlink:label="loc_us-gaapNonoperatingGainsLosses" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapNonoperatingGainsLosses" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="gure-20251231.xsd#gure_AmortizationOfOperatingLeaseRightofuseAsset" xlink:label="loc_gureAmortizationOfOperatingLeaseRightofuseAsset" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_gureAmortizationOfOperatingLeaseRightofuseAsset" 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_FinanceLeaseRightOfUseAssetAmortization" xlink:label="loc_us-gaapFinanceLeaseRightOfUseAssetAmortization" />
      <link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapFinanceLeaseRightOfUseAssetAmortization" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="gure-20251231.xsd#gure_AccruedLiabilities" xlink:label="loc_gureAccruedLiabilities" />
      <link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_gureAccruedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="gure-20251231.xsd#gure_LossOnDisposalOfLonglivedAssets" xlink:label="loc_gureLossOnDisposalOfLonglivedAssets" />
      <link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_gureLossOnDisposalOfLonglivedAssets" 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_GainOrLossOnSaleOfStockInSubsidiary" xlink:label="loc_us-gaapGainOrLossOnSaleOfStockInSubsidiary" />
      <link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapGainOrLossOnSaleOfStockInSubsidiary" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="gure-20251231.xsd#gure_AccruedInterestReceivable" xlink:label="loc_gureAccruedInterestReceivable" />
      <link:calculationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_gureAccruedInterestReceivable" 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="15" 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_IncreaseDecreaseInInventories" xlink:label="loc_us-gaapIncreaseDecreaseInInventories" />
      <link:calculationArc order="16" 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="17" 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_IncreaseDecreaseInCustomerAdvances" xlink:label="loc_us-gaapIncreaseDecreaseInCustomerAdvances" />
      <link:calculationArc order="18" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInCustomerAdvances" 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="19" 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="20" 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_IncreaseDecreaseInAccruedTaxesPayable" xlink:label="loc_us-gaapIncreaseDecreaseInAccruedTaxesPayable" />
      <link:calculationArc order="21" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccruedTaxesPayable" 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="22" 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_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_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:calculationArc order="1" 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_ProceedsFromCollectionOfLongtermLoansToRelatedParties" xlink:label="loc_us-gaapProceedsFromCollectionOfLongtermLoansToRelatedParties" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapProceedsFromCollectionOfLongtermLoansToRelatedParties" 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_PaymentsToFundLongtermLoansToRelatedParties" xlink:label="loc_us-gaapPaymentsToFundLongtermLoansToRelatedParties" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToFundLongtermLoansToRelatedParties" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="gure-20251231.xsd#gure_ProceedsFromDisposalOfSubsidiaries" xlink:label="loc_gureProceedsFromDisposalOfSubsidiaries" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_gureProceedsFromDisposalOfSubsidiaries" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="gure-20251231.xsd#gure_LoansMadeToThirdParties" xlink:label="loc_gureLoansMadeToThirdParties" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_gureLoansMadeToThirdParties" 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_ProceedsFromIssuanceOfLongTermDebt" xlink:label="loc_us-gaapProceedsFromIssuanceOfLongTermDebt" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceOfLongTermDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ProceedsFromShortTermDebt" xlink:label="loc_us-gaapProceedsFromShortTermDebt" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromShortTermDebt" 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_FinanceLeasePrincipalPayments" xlink:label="loc_us-gaapFinanceLeasePrincipalPayments" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapFinanceLeasePrincipalPayments" 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="4" 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="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_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/CybersecurityRiskManagementAndStrategyDisclosure" xlink:title="999008 - Disclosure - Cybersecurity Risk Management and Strategy Disclosure" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/NatureOfBusinessAndSummaryOfSignificantAccountingPolicies" xlink:title="999009 - Disclosure - NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/DisposalOfSubsidiary" xlink:title="999010 - Disclosure - DISPOSAL OF SUBSIDIARY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/AccountsReceivableNet" xlink:title="999011 - Disclosure - ACCOUNTS RECEIVABLE, NET" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/Inventories" xlink:title="999012 - Disclosure - INVENTORIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/PrepaymentsAndDepositsNet" xlink:title="999013 - Disclosure - PREPAYMENTS AND DEPOSITS, NET" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/OtherReceivablesnet" xlink:title="999014 - Disclosure - OTHER RECEIVABLES,NET" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/PrepaidLandLeases" xlink:title="999015 - Disclosure - PREPAID LAND LEASES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/PropertyPlantAndEquipmentNet" xlink:title="999016 - Disclosure - PROPERTY, PLANT AND EQUIPMENT, NET" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/FinanceLeaseRight-of-useAssets" xlink:title="999017 - Disclosure - FINANCE LEASE RIGHT-OF-USE ASSETS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/OperatingLeaseRightof-useAssets" xlink:title="999018 - Disclosure - OPERATING LEASE RIGHT&#8211;OF-USE ASSETS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/Borrowings" xlink:title="999019 - Disclosure - BORROWINGS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/PayableAndAccruedExpenses" xlink:title="999020 - Disclosure - PAYABLE AND ACCRUED EXPENSES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/RelatedPartyTransactions" xlink:title="999021 - Disclosure - RELATED PARTY TRANSACTIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/TaxesPayable" xlink:title="999022 - Disclosure - TAXES PAYABLE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/LeaseLiabilities-FinanceAndOperatingLease" xlink:title="999023 - Disclosure - LEASE LIABILITIES - FINANCE AND OPERATING LEASE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/Equity" xlink:title="999024 - Disclosure - EQUITY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/TreasuryStock" xlink:title="999025 - Disclosure - TREASURY STOCK" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/Stock-basedCompensation" xlink:title="999026 - Disclosure - STOCK-BASED COMPENSATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/AccruedLiabilities" xlink:title="999027 - Disclosure - ACCRUED LIABILITIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/IncomeTaxes" xlink:title="999028 - Disclosure - INCOME TAXES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/BusinessSegments" xlink:title="999029 - Disclosure - BUSINESS SEGMENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/CustomerConcentration" xlink:title="999030 - Disclosure - CUSTOMER CONCENTRATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/MajorSuppliers" xlink:title="999031 - Disclosure - MAJOR SUPPLIERS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/LossContingencies" xlink:title="999032 - Disclosure - LOSS CONTINGENCIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/SubsequentEvent" xlink:title="999033 - Disclosure - SUBSEQUENT EVENT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/Restatement" xlink:title="999034 - Disclosure - RESTATEMENT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/ScheduleIParentOnlyFinancialInformation" xlink:title="999035 - Disclosure - SCHEDULE I &#8211; PARENT ONLY FINANCIAL INFORMATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/NatureOfBusinessAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:title="999038 - Disclosure - NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/NatureOfBusinessAndSummaryOfSignificantAccountingPoliciesTables" xlink:title="999039 - Disclosure - NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/DisposalOfSubsidiaryTables" xlink:title="999040 - Disclosure - DISPOSAL OF SUBSIDIARY (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/AccountsReceivableNetTables" xlink:title="999041 - Disclosure - ACCOUNTS RECEIVABLE, NET (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/InventoriesTables" xlink:title="999042 - Disclosure - INVENTORIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/PrepaymentsAndDepositsNetTables" xlink:title="999043 - Disclosure - PREPAYMENTS AND DEPOSITS, NET (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/OtherReceivablesnetTables" xlink:title="999044 - Disclosure - OTHER RECEIVABLES,NET (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/PropertyPlantAndEquipmentNetTables" xlink:title="999045 - Disclosure - PROPERTY, PLANT AND EQUIPMENT, NET (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/FinanceLeaseRight-of-useAssetsTables" xlink:title="999046 - Disclosure - FINANCE LEASE RIGHT-OF-USE ASSETS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/PayableAndAccruedExpensesTables" xlink:title="999047 - Disclosure - PAYABLE AND ACCRUED EXPENSES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/RelatedPartyTransactionsTables" xlink:title="999048 - Disclosure - RELATED PARTY TRANSACTIONS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/TaxesPayableTables" xlink:title="999049 - Disclosure - TAXES PAYABLE (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/LeaseLiabilities-FinanceAndOperatingLeaseTables" xlink:title="999050 - Disclosure - LEASE LIABILITIES - FINANCE AND OPERATING LEASE (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/Stock-basedCompensationTables" xlink:title="999051 - Disclosure - STOCK-BASED COMPENSATION (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/IncomeTaxesTables" xlink:title="999052 - Disclosure - INCOME TAXES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/BusinessSegmentsTables" xlink:title="999053 - Disclosure - BUSINESS SEGMENTS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/RestatementTables" xlink:title="999054 - Disclosure - RESTATEMENT (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/ScheduleIParentOnlyFinancialInformationTables" xlink:title="999055 - Disclosure - SCHEDULE I &#8211; PARENT ONLY FINANCIAL INFORMATION (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPolicies-ScheduleOfPropertyPlantAndEquipmentUsefulLifeDetails" xlink:title="999056 - Disclosure - Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Property, Plant and Equipment Useful Life (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPolicies-AssetsMeasuredAtNon-recurringBasisDetails" xlink:title="999057 - Disclosure - Basis of Presentation and Summary of Significant Accounting Policies - Assets measured at non-recurring basis (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/NatureOfBusinessAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="999058 - Disclosure - NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/DisposalOfSubsidiaries-GainOnDisposalOfSubsidiariesAndOtherAssetsDetails" xlink:title="999059 - Disclosure - Disposal Of Subsidiaries - Gain On Disposal Of Subsidiaries And Other Assets (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/AccountsReceivableNet-ScheduleOfAccountsNoteLoansAndFinancingDetails" xlink:title="999060 - Disclosure - Accounts Receivable, Net - Schedule of Accounts, Note, Loans and Financing (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/AccountsReceivableNetDetailsNarrative" xlink:title="999061 - Disclosure - ACCOUNTS RECEIVABLE, NET (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/Inventories-ScheduleOfInventoriesCurrentDetails" xlink:title="999062 - Disclosure - Inventories - Schedule of Inventories, Current (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_InventoryFinishedGoodsNetOfReserves" xlink:label="loc_us-gaapInventoryFinishedGoodsNetOfReserves" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryFinishedGoodsNetOfReserves" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="gure-20251231.xsd#gure_LessImpairment" xlink:label="loc_gureLessImpairment" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_gureLessImpairment" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/InventoriesDetailsNarrative" xlink:title="999063 - Disclosure - INVENTORIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/PrepaymentsAndDepositsNet-ScheduleOfPrepaymentsAndDepositsNetDetails" xlink:title="999064 - Disclosure - Prepayments and Deposits, Net - Schedule of Prepayments and Deposits, Net (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/PrepaymentsAndDepositsNetDetailsNarrative" xlink:title="999065 - Disclosure - PREPAYMENTS AND DEPOSITS, NET (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/OtherReceivableNet-ScheduleOfOtherReceivableDetails" xlink:title="999066 - Disclosure - Other Receivable, Net - Schedule of Other Receivable (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/PrepaidLandLeasesDetailsNarrative" xlink:title="999067 - Disclosure - PREPAID LAND LEASES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/PropertyPlantAndEquipmentNet-ScheduleOfPropertyPlantAndEquipmentDetails" xlink:title="999068 - Disclosure - Property, Plant and Equipment, Net - Schedule of Property, Plant and Equipment (Details)">
      <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:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_MineralPropertiesGross" xlink:label="loc_us-gaapMineralPropertiesGross" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPropertyPlantAndEquipmentGross" xlink:to="loc_us-gaapMineralPropertiesGross" 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_LeaseholdImprovementsGross" xlink:label="loc_us-gaapLeaseholdImprovementsGross" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPropertyPlantAndEquipmentGross" xlink:to="loc_us-gaapLeaseholdImprovementsGross" 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_PropertyPlantAndEquipmentOther" xlink:label="loc_us-gaapPropertyPlantAndEquipmentOther" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPropertyPlantAndEquipmentGross" xlink:to="loc_us-gaapPropertyPlantAndEquipmentOther" 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_FurnitureAndFixturesGross" xlink:label="loc_us-gaapFurnitureAndFixturesGross" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPropertyPlantAndEquipmentGross" xlink:to="loc_us-gaapFurnitureAndFixturesGross" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="gure-20251231.xsd#gure_VehiclesGross" xlink:label="loc_gureVehiclesGross" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPropertyPlantAndEquipmentGross" xlink:to="loc_gureVehiclesGross" 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_ConstructionInProgressGross" xlink:label="loc_us-gaapConstructionInProgressGross" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPropertyPlantAndEquipmentGross" xlink:to="loc_us-gaapConstructionInProgressGross" 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="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:loc xlink:type="locator" xlink:href="gure-20251231.xsd#gure_PropertyPlantAndEquipmentImpairmentCost" xlink:label="loc_gurePropertyPlantAndEquipmentImpairmentCost" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:to="loc_gurePropertyPlantAndEquipmentImpairmentCost" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/PropertyPlantAndEquipmentNet-ScheduleOfRollforwardOfPropertyPlantAndEquipmentDetails" xlink:title="999069 - Disclosure - Property, Plant and Equipment, Net - Schedule of Rollforward of Property, Plant and Equipment (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/PropertyPlantAndEquipmentNetDetailsNarrative" xlink:title="999070 - Disclosure - PROPERTY, PLANT AND EQUIPMENT, NET (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/FinanceLeaseRight-of-useAssets-ScheduleOfPropertyPlantAndEquipmentUnderFinanceLeasesDetails" xlink:title="999071 - Disclosure - Finance Lease Right-Of-Use Assets - Schedule of Property, Plant and Equipment Under Finance Leases (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/FinanceLeaseRight-of-useAssetsDetailsNarrative" xlink:title="999072 - Disclosure - FINANCE LEASE RIGHT-OF-USE ASSETS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/OperatingLeaseRightof-useAssetsDetailsNarrative" xlink:title="999073 - Disclosure - OPERATING LEASE RIGHT&#8211;OF-USE ASSETS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/BorrowingsDetailsNarrative" xlink:title="999074 - Disclosure - BORROWINGS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/PayableAndAccruedExpenses-ScheduleOfAccountsPayableAndAccruedLiabilitiesDetails" xlink:title="999075 - Disclosure - Payable and Accrued Expenses - Schedule of Accounts Payable and Accrued Liabilities (Details)">
      <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: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-gaapAccountsPayableAndAccruedLiabilitiesCurrent" 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_AccruedSalariesCurrent" xlink:label="loc_us-gaapAccruedSalariesCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" xlink:to="loc_us-gaapAccruedSalariesCurrent" 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_OtherEmployeeRelatedLiabilitiesCurrent" xlink:label="loc_us-gaapOtherEmployeeRelatedLiabilitiesCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" xlink:to="loc_us-gaapOtherEmployeeRelatedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="gure-20251231.xsd#gure_AccruedExpenseconstruction" xlink:label="loc_gureAccruedExpenseconstruction" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" xlink:to="loc_gureAccruedExpenseconstruction" 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="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" xlink:to="loc_us-gaapOtherAccruedLiabilitiesCurrent" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/RelatedPartyTransactions-ScheduleOfRelatedPartyTransactionsDetails" xlink:title="999076 - Disclosure - Related Party Transactions - Schedule of Related Party Transactions (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/RelatedPartyTransactionsDetailsNarrative" xlink:title="999077 - Disclosure - RELATED PARTY TRANSACTIONS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/TaxesPayable-ScheduleOfTaxesPayableDetails" xlink:title="999078 - Disclosure - Taxes Payable - Schedule of Taxes Payable (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_TaxesPayableCurrent" xlink:label="loc_us-gaapTaxesPayableCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccrualForTaxesOtherThanIncomeTaxesCurrent" xlink:label="loc_us-gaapAccrualForTaxesOtherThanIncomeTaxesCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapTaxesPayableCurrent" xlink:to="loc_us-gaapAccrualForTaxesOtherThanIncomeTaxesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="gure-20251231.xsd#gure_ValueAddedTaxAndOtherTaxesPayable" xlink:label="loc_gureValueAddedTaxAndOtherTaxesPayable" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapTaxesPayableCurrent" xlink:to="loc_gureValueAddedTaxAndOtherTaxesPayable" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/LeaseLiabilities-FinanceAndOperatingLease-ScheduleOfFinanceLeasedLiabilitiesDetails" xlink:title="999079 - Disclosure - Lease Liabilities - Finance and Operating Lease - Schedule of Finance Leased Liabilities (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/LeaseLiabilities-FinanceAndOperatingLease-ScheduleOfLeaseCostDetails" xlink:title="999080 - Disclosure - Lease Liabilities - Finance and Operating Lease - Schedule of Lease Cost (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/LeaseLiabilities-FinanceAndOperatingLease-ScheduleOfMaturitiesOfLeaseLiabilitiesDetails" xlink:title="999081 - Disclosure - Lease Liabilities - Finance and Operating Lease - Schedule of Maturities of Lease Liabilities (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/LeaseLiabilities-FinanceAndOperatingLease-ScheduleOfSupplementalInformationRelatedToLeasesDetails" xlink:title="999082 - Disclosure - Lease Liabilities - Finance and Operating Lease - Schedule of Supplemental Information Related to Leases (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/LeaseLiabilities-FinanceAndOperatingLease-ScheduleOfCashFlowSupplementalDetails" xlink:title="999083 - Disclosure - Lease Liabilities - Finance and Operating Lease - Schedule of Cash Flow, Supplemental (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/EquityDetailsNarrative" xlink:title="999084 - Disclosure - EQUITY (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/TreasuryStockDetailsNarrative" xlink:title="999085 - Disclosure - TREASURY STOCK (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/Stock-basedCompensation-ScheduleOfStockOptionActivityDetails" xlink:title="999086 - Disclosure - Stock-Based Compensation - Schedule of Stock Option Activity (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/Stock-basedCompensation-ScheduleOfStockOptionsOutstandingAndExercisableDetails" xlink:title="999087 - Disclosure - Stock-Based Compensation - Schedule of Stock Options Outstanding and Exercisable (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/Stock-basedCompensationDetailsNarrative" xlink:title="999088 - Disclosure - STOCK-BASED COMPENSATION (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/AccruedLiabilitiesDetailsNarrative" xlink:title="999089 - Disclosure - ACCRUED LIABILITIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/IncomeTaxes-ScheduleOfComponentsOfIncomeTaxExpenseBenefitDetails" xlink:title="999090 - Disclosure - Income Taxes - Schedule of Components of Income Tax Expense Benefit (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/IncomeTaxes-ScheduleOfDeferredTaxAssetsAndLiabilitiesDetails" xlink:title="999091 - Disclosure - Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DeferredTaxAssetsGross" xlink:label="loc_us-gaapDeferredTaxAssetsGross" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther" xlink:label="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOther" 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_DeferredTaxAssetsOther" xlink:label="loc_us-gaapDeferredTaxAssetsOther" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsOther" 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_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsImpairmentLosses" xlink:label="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsImpairmentLosses" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsImpairmentLosses" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="gure-20251231.xsd#gure_DeferredTaxAssetsPRCTaxLosses" xlink:label="loc_gureDeferredTaxAssetsPRCTaxLosses" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_gureDeferredTaxAssetsPRCTaxLosses" 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_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities" xlink:label="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities" 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_DeferredTaxAssetsOperatingLossCarryforwardsDomestic" xlink:label="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwardsDomestic" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsGross" xlink:to="loc_us-gaapDeferredTaxAssetsOperatingLossCarryforwardsDomestic" 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_DeferredTaxAssetsLiabilitiesNet" xlink:label="loc_us-gaapDeferredTaxAssetsLiabilitiesNet" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsLiabilitiesNet" xlink:to="loc_us-gaapDeferredTaxAssetsGross" 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_DeferredTaxAssetsValuationAllowance" xlink:label="loc_us-gaapDeferredTaxAssetsValuationAllowance" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDeferredTaxAssetsLiabilitiesNet" xlink:to="loc_us-gaapDeferredTaxAssetsValuationAllowance" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/IncomeTaxesDetailsNarrative" xlink:title="999092 - Disclosure - INCOME TAXES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/BusinessSegments-ScheduleOfSegmentReportingBySegmentDetails" xlink:title="999093 - Disclosure - Business Segments - Schedule of Segment Reporting by Segment (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/BusinessSegments-ScheduleOfSegmentReconciliationsDetails" xlink:title="999094 - Disclosure - Business Segments - Schedule of Segment Reconciliations (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/BusinessSegments-ScheduleOfRevenueByMajorCustomersDetails" xlink:title="999095 - Disclosure - Business Segments - Schedule of Revenue by Major Customers (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/CustomerConcentrationDetailsNarrative" xlink:title="999096 - Disclosure - CUSTOMER CONCENTRATION (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/MajorSuppliersDetailsNarrative" xlink:title="999097 - Disclosure - MAJOR SUPPLIERS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/LossContingenciesDetailsNarrative" xlink:title="999098 - Disclosure - LOSS CONTINGENCIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/SubsequentEventDetailsNarrative" xlink:title="999099 - Disclosure - SUBSEQUENT EVENT (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/Restatement-ScheduleOfCondensedBalanceSheetDetails" xlink:title="999100 - Disclosure - Restatement - Schedule of Condensed Balance Sheet (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/Restatement-ScheduleOfStatementOfOperationsIncomeLossDetails" xlink:title="999101 - Disclosure - Restatement - Schedule of statement of operations income (loss) (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/Restatement-ScheduleOfConsolidatedStatementOfStockholdersDeficitDetails" xlink:title="999102 - Disclosure - Restatement - Schedule of consolidated statement of stockholders&#8217; deficit (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/Restatement-ScheduleOfConsolidatedStatementOfCashFlowsDetails" xlink:title="999103 - Disclosure - Restatement - Schedule of consolidated statement of cash flows (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/RestatementDetailsNarrative" xlink:title="999104 - Disclosure - RESTATEMENT (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/ScheduleI-ParentOnlyFinancialInformation-CondensedBalanceSheetsDetails" xlink:title="999105 - Disclosure - Schedule I - Parent Only Financial Information - Condensed Balance Sheets (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/ScheduleI-ParentOnlyFinancialInformation-CondensedStatementsOfComprehensiveLossDetails" xlink:title="999106 - Disclosure - Schedule I - Parent Only Financial Information - Condensed Statements of Comprehensive Loss (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://gulfresourcesinc.com/role/ScheduleI-ParentOnlyFinancialInformation-CondensedStatementsOfCashFlowsDetails" xlink:title="999107 - Disclosure - Schedule I - Parent Only Financial Information - Condensed Statements of Cash Flows (Details)" />
</link:linkbase>
