<?xml version="1.0" encoding="UTF-8"?>

<!--XBRL Document Created with the Workiva Platform-->
<!--Copyright 2026 Workiva-->
<!--r:019fcd8f-63d9-746f-bd46-2c76ea624ed7,g:7a742a0f-5f0b-496b-96ec-a97b2d07e762-->
<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <link:arcroleRef arcroleURI="https://xbrl.org/2023/arcrole/summation-item" xlink:type="simple" xlink:href="https://www.xbrl.org/2023/calculation-1.1.xsd#summation-item"/>
  <link:roleRef roleURI="http://www.eastman.com/role/UNAUDITEDCONSOLIDATEDSTATEMENTSOFEARNINGSCOMPREHENSIVEINCOMEANDRETAINEDEARNINGS" xlink:type="simple" xlink:href="emn-20260930.xsd#UNAUDITEDCONSOLIDATEDSTATEMENTSOFEARNINGSCOMPREHENSIVEINCOMEANDRETAINEDEARNINGS"/>
  <link:calculationLink xlink:role="http://www.eastman.com/role/UNAUDITEDCONSOLIDATEDSTATEMENTSOFEARNINGSCOMPREHENSIVEINCOMEANDRETAINEDEARNINGS" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_019fcd8f-65c1-7eaf-87f9-678b275a2be3" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTax"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_019fcd8f-65c1-7f8f-884f-55e449a86c14" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_019fcd8f-65c1-7eaf-87f9-678b275a2be3" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_019fcd8f-65c1-7f8f-884f-55e449a86c14" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossCashFlowHedgeGainLossReclassificationAfterTax_019fcd8f-65c1-7cf1-befd-2d9b2bef9a03" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherComprehensiveIncomeLossCashFlowHedgeGainLossReclassificationAfterTax"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_019fcd8f-65c1-7eaf-87f9-678b275a2be3" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossCashFlowHedgeGainLossReclassificationAfterTax_019fcd8f-65c1-7cf1-befd-2d9b2bef9a03" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossAmortizationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetPriorServiceCostCreditNetOfTax_019fcd8f-65c1-7ed9-a56b-8535b8463970" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherComprehensiveIncomeLossAmortizationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetPriorServiceCostCreditNetOfTax"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_019fcd8f-65c1-7eaf-87f9-678b275a2be3" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossAmortizationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetPriorServiceCostCreditNetOfTax_019fcd8f-65c1-7ed9-a56b-8535b8463970" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationAfterTax_019fcd8f-65c1-7474-bb4f-276c33efd721" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationAfterTax"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_019fcd8f-65c1-7eaf-87f9-678b275a2be3" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationAfterTax_019fcd8f-65c1-7474-bb4f-276c33efd721" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_019fcd8f-65c1-7dd6-a744-813b55c60be0" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ProfitLoss"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_019fcd8f-65c1-7d24-922a-fa64e115726c" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_ProfitLoss_019fcd8f-65c1-7dd6-a744-813b55c60be0" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_019fcd8f-65c1-7d24-922a-fa64e115726c" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_019fcd8f-65c1-7f45-87a3-b40181927995" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_ProfitLoss_019fcd8f-65c1-7dd6-a744-813b55c60be0" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit_019fcd8f-65c1-7f45-87a3-b40181927995" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTax_019fcd8f-65c1-71cc-9e5c-69a2fbc9e60d" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ComprehensiveIncomeNetOfTax"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_019fcd8f-65c1-7495-9ae4-ca4a9c536aa9" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_ComprehensiveIncomeNetOfTax_019fcd8f-65c1-71cc-9e5c-69a2fbc9e60d" xlink:to="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_019fcd8f-65c1-7495-9ae4-ca4a9c536aa9" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_019fcd8f-65c1-7c4a-b58a-4e721c478453" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_ComprehensiveIncomeNetOfTax_019fcd8f-65c1-71cc-9e5c-69a2fbc9e60d" xlink:to="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_019fcd8f-65c1-7c4a-b58a-4e721c478453" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GrossProfit_019fcd8f-65c1-715b-8af7-8e6a7a32ea54" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_GrossProfit"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Revenues_019fcd8f-65c1-760b-b076-ca5919e018a9" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Revenues"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_GrossProfit_019fcd8f-65c1-715b-8af7-8e6a7a32ea54" xlink:to="loc_us-gaap_Revenues_019fcd8f-65c1-760b-b076-ca5919e018a9" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostOfGoodsAndServicesSold_019fcd8f-65c1-788c-9cdd-d2700e9f6f90" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CostOfGoodsAndServicesSold"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_GrossProfit_019fcd8f-65c1-715b-8af7-8e6a7a32ea54" xlink:to="loc_us-gaap_CostOfGoodsAndServicesSold_019fcd8f-65c1-788c-9cdd-d2700e9f6f90" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLoss_019fcd8f-65c1-7eaa-9c29-5e548802e446" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NetIncomeLoss"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_019fcd8f-65c1-76dd-80f3-6ebd75f867bd" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ProfitLoss"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLoss_019fcd8f-65c1-7eaa-9c29-5e548802e446" xlink:to="loc_us-gaap_ProfitLoss_019fcd8f-65c1-76dd-80f3-6ebd75f867bd" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_019fcd8f-65c1-785c-9729-672273c6fce0" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLoss_019fcd8f-65c1-7eaa-9c29-5e548802e446" xlink:to="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_019fcd8f-65c1-785c-9729-672273c6fce0" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.eastman.com/role/UNAUDITEDCONSOLIDATEDSTATEMENTSOFFINANCIALPOSITION" xlink:type="simple" xlink:href="emn-20260930.xsd#UNAUDITEDCONSOLIDATEDSTATEMENTSOFFINANCIALPOSITION"/>
  <link:calculationLink xlink:role="http://www.eastman.com/role/UNAUDITEDCONSOLIDATEDSTATEMENTSOFFINANCIALPOSITION" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_019fcd8f-65c1-74cb-b914-ca7cf174cc4f" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquity_019fcd8f-65c1-7278-bb80-12c64cebe6f4" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StockholdersEquity"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_019fcd8f-65c1-74cb-b914-ca7cf174cc4f" xlink:to="loc_us-gaap_StockholdersEquity_019fcd8f-65c1-7278-bb80-12c64cebe6f4" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MinorityInterest_019fcd8f-65c1-77fb-b288-cd1e1a961fff" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_MinorityInterest"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_019fcd8f-65c1-74cb-b914-ca7cf174cc4f" xlink:to="loc_us-gaap_MinorityInterest_019fcd8f-65c1-77fb-b288-cd1e1a961fff" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Liabilities_019fcd8f-65c1-7740-bb6a-a8d88de6197b" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Liabilities"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesCurrent_019fcd8f-65c1-7b3c-b030-a0395fbf64a5" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LiabilitiesCurrent"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_019fcd8f-65c1-7740-bb6a-a8d88de6197b" xlink:to="loc_us-gaap_LiabilitiesCurrent_019fcd8f-65c1-7b3c-b030-a0395fbf64a5" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtNoncurrent_019fcd8f-65c1-76f4-861d-cc6e8f98509b" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LongTermDebtNoncurrent"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_019fcd8f-65c1-7740-bb6a-a8d88de6197b" xlink:to="loc_us-gaap_LongTermDebtNoncurrent_019fcd8f-65c1-76f4-861d-cc6e8f98509b" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PostemploymentBenefitsLiabilityNoncurrent_019fcd8f-65c1-7f0b-ab56-b50dc49c645c" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PostemploymentBenefitsLiabilityNoncurrent"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_019fcd8f-65c1-7740-bb6a-a8d88de6197b" xlink:to="loc_us-gaap_PostemploymentBenefitsLiabilityNoncurrent_019fcd8f-65c1-7f0b-ab56-b50dc49c645c" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLiabilitiesNoncurrent_019fcd8f-65c1-7206-837f-0416740b7725" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherLiabilitiesNoncurrent"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_019fcd8f-65c1-7740-bb6a-a8d88de6197b" xlink:to="loc_us-gaap_OtherLiabilitiesNoncurrent_019fcd8f-65c1-7206-837f-0416740b7725" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredIncomeTaxLiabilitiesNet_019fcd8f-65c1-75e0-8b98-426fe8fc86f5" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DeferredIncomeTaxLiabilitiesNet"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_019fcd8f-65c1-7740-bb6a-a8d88de6197b" xlink:to="loc_us-gaap_DeferredIncomeTaxLiabilitiesNet_019fcd8f-65c1-75e0-8b98-426fe8fc86f5" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityBeforeTreasuryStock_019fcd8f-65c1-7342-96b9-894f7234dbca" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StockholdersEquityBeforeTreasuryStock"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockValue_019fcd8f-65c1-76ce-9fde-18d7ea7ab362" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CommonStockValue"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquityBeforeTreasuryStock_019fcd8f-65c1-7342-96b9-894f7234dbca" xlink:to="loc_us-gaap_CommonStockValue_019fcd8f-65c1-76ce-9fde-18d7ea7ab362" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AdditionalPaidInCapital_019fcd8f-65c1-7c95-8bcd-210e880f2cb9" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AdditionalPaidInCapital"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquityBeforeTreasuryStock_019fcd8f-65c1-7342-96b9-894f7234dbca" xlink:to="loc_us-gaap_AdditionalPaidInCapital_019fcd8f-65c1-7c95-8bcd-210e880f2cb9" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetainedEarningsAccumulatedDeficit_019fcd8f-65c1-7394-9768-224b8e8d47a7" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquityBeforeTreasuryStock_019fcd8f-65c1-7342-96b9-894f7234dbca" xlink:to="loc_us-gaap_RetainedEarningsAccumulatedDeficit_019fcd8f-65c1-7394-9768-224b8e8d47a7" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_019fcd8f-65c1-718c-984c-3bcb0277aedc" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquityBeforeTreasuryStock_019fcd8f-65c1-7342-96b9-894f7234dbca" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_019fcd8f-65c1-718c-984c-3bcb0277aedc" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Assets_019fcd8f-65c1-78b2-992a-03176d3c1ea0" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Assets"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsCurrent_019fcd8f-65c1-791f-98b5-31661ff018f6" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AssetsCurrent"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_019fcd8f-65c1-78b2-992a-03176d3c1ea0" xlink:to="loc_us-gaap_AssetsCurrent_019fcd8f-65c1-791f-98b5-31661ff018f6" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_019fcd8f-65c1-7676-b219-c21c909d10e7" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_019fcd8f-65c1-78b2-992a-03176d3c1ea0" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentNet_019fcd8f-65c1-7676-b219-c21c909d10e7" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Goodwill_019fcd8f-65c1-7b7f-87c6-323c8af34e17" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Goodwill"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_019fcd8f-65c1-78b2-992a-03176d3c1ea0" xlink:to="loc_us-gaap_Goodwill_019fcd8f-65c1-7b7f-87c6-323c8af34e17" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_019fcd8f-65c1-7d8e-b9d0-d288c9c3c79a" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_019fcd8f-65c1-78b2-992a-03176d3c1ea0" xlink:to="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_019fcd8f-65c1-7d8e-b9d0-d288c9c3c79a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherAssetsNoncurrent_019fcd8f-65c1-707d-a706-27d4c42dbfb0" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherAssetsNoncurrent"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_019fcd8f-65c1-78b2-992a-03176d3c1ea0" xlink:to="loc_us-gaap_OtherAssetsNoncurrent_019fcd8f-65c1-707d-a706-27d4c42dbfb0" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesCurrent_019fcd8f-65c1-7046-bc35-1f65ee3a7b17" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LiabilitiesCurrent"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShortTermBorrowings_019fcd8f-65c1-732f-b687-34ed2ecb5e56" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ShortTermBorrowings"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_019fcd8f-65c1-7046-bc35-1f65ee3a7b17" xlink:to="loc_us-gaap_ShortTermBorrowings_019fcd8f-65c1-732f-b687-34ed2ecb5e56" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent_019fcd8f-65c1-7cdb-8921-5027888f7888" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_019fcd8f-65c1-7046-bc35-1f65ee3a7b17" xlink:to="loc_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent_019fcd8f-65c1-7cdb-8921-5027888f7888" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquity_019fcd8f-65c1-797a-8462-c1afd9a9d223" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Liabilities_019fcd8f-65c1-793a-89e1-0a117fccb8c7" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_Liabilities"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_019fcd8f-65c1-797a-8462-c1afd9a9d223" xlink:to="loc_us-gaap_Liabilities_019fcd8f-65c1-793a-89e1-0a117fccb8c7" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_019fcd8f-65c1-7d69-8911-0527a573f6f9" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_019fcd8f-65c1-797a-8462-c1afd9a9d223" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_019fcd8f-65c1-7d69-8911-0527a573f6f9" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_019fcd8f-65c1-77e6-bc1c-d81ce7ee774b" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentGross_019fcd8f-65c1-7067-9ba3-47c0aeb4ba87" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentNet_019fcd8f-65c1-77e6-bc1c-d81ce7ee774b" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentGross_019fcd8f-65c1-7067-9ba3-47c0aeb4ba87" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_019fcd8f-65c1-705b-a557-099af5b884f7" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentNet_019fcd8f-65c1-77e6-bc1c-d81ce7ee774b" xlink:to="loc_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_019fcd8f-65c1-705b-a557-099af5b884f7" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsCurrent_019fcd8f-65c1-79bc-9f0f-e58af06a3460" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AssetsCurrent"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherAssetsCurrent_019fcd8f-65c1-7868-b233-2a58a45e3026" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherAssetsCurrent"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_019fcd8f-65c1-79bc-9f0f-e58af06a3460" xlink:to="loc_us-gaap_OtherAssetsCurrent_019fcd8f-65c1-7868-b233-2a58a45e3026" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_019fcd8f-65c1-7ed9-8ca3-c87b92d723ab" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_019fcd8f-65c1-79bc-9f0f-e58af06a3460" xlink:to="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_019fcd8f-65c1-7ed9-8ca3-c87b92d723ab" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherReceivables_019fcd8f-65c1-72c3-9d7c-60cc56381782" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherReceivables"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_019fcd8f-65c1-79bc-9f0f-e58af06a3460" xlink:to="loc_us-gaap_OtherReceivables_019fcd8f-65c1-72c3-9d7c-60cc56381782" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsReceivableNetCurrent_019fcd8f-65c1-7c48-a34c-ac9fcd1d50ae" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_019fcd8f-65c1-79bc-9f0f-e58af06a3460" xlink:to="loc_us-gaap_AccountsReceivableNetCurrent_019fcd8f-65c1-7c48-a34c-ac9fcd1d50ae" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryNet_019fcd8f-65c1-777d-bb62-2488202f402b" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InventoryNet"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_019fcd8f-65c1-79bc-9f0f-e58af06a3460" xlink:to="loc_us-gaap_InventoryNet_019fcd8f-65c1-777d-bb62-2488202f402b" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquity_019fcd8f-65c1-7ac9-8600-e8ce4643d257" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StockholdersEquity"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityBeforeTreasuryStock_019fcd8f-65c1-7fcd-ae76-f4d16e0e1412" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_StockholdersEquityBeforeTreasuryStock"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_019fcd8f-65c1-7ac9-8600-e8ce4643d257" xlink:to="loc_us-gaap_StockholdersEquityBeforeTreasuryStock_019fcd8f-65c1-7fcd-ae76-f4d16e0e1412" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TreasuryStockValue_019fcd8f-65c1-7fc8-89b1-6f4863ec8b68" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_TreasuryStockValue"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_019fcd8f-65c1-7ac9-8600-e8ce4643d257" xlink:to="loc_us-gaap_TreasuryStockValue_019fcd8f-65c1-7fc8-89b1-6f4863ec8b68" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.eastman.com/role/UNAUDITEDCONSOLIDATEDSTATEMENTSOFCASHFLOWS" xlink:type="simple" xlink:href="emn-20260930.xsd#UNAUDITEDCONSOLIDATEDSTATEMENTSOFCASHFLOWS"/>
  <link:calculationLink xlink:role="http://www.eastman.com/role/UNAUDITEDCONSOLIDATEDSTATEMENTSOFCASHFLOWS" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_019fcd8f-65c1-7ac9-b13a-44428a731ab0" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_019fcd8f-65c1-75a5-9b6e-d2a396fbcf19" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <link:calculationArc order="1" weight="-1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_019fcd8f-65c1-7ac9-b13a-44428a731ab0" xlink:to="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_019fcd8f-65c1-75a5-9b6e-d2a396fbcf19" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_emn_GovernmentIncentivesCashReceived_019fcd8f-65c1-7aeb-8eff-e147e3e90692" xlink:href="emn-20260930.xsd#emn_GovernmentIncentivesCashReceived"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_019fcd8f-65c1-7ac9-b13a-44428a731ab0" xlink:to="loc_emn_GovernmentIncentivesCashReceived_019fcd8f-65c1-7aeb-8eff-e147e3e90692" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_019fcd8f-65c1-7790-945d-6454e2c36b0b" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired"/>
    <link:calculationArc order="3" weight="-1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_019fcd8f-65c1-7ac9-b13a-44428a731ab0" xlink:to="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_019fcd8f-65c1-7790-945d-6454e2c36b0b" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsForProceedsFromOtherInvestingActivities_019fcd8f-65c1-7715-b849-438065297803" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PaymentsForProceedsFromOtherInvestingActivities"/>
    <link:calculationArc order="4" weight="-1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_019fcd8f-65c1-7ac9-b13a-44428a731ab0" xlink:to="loc_us-gaap_PaymentsForProceedsFromOtherInvestingActivities_019fcd8f-65c1-7715-b849-438065297803" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_019fcd8f-65c1-7344-ac96-c2202b504e54" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromRepaymentsOfShortTermDebt_019fcd8f-65c1-7dd7-9338-c14524ceefa3" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ProceedsFromRepaymentsOfShortTermDebt"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_019fcd8f-65c1-7344-ac96-c2202b504e54" xlink:to="loc_us-gaap_ProceedsFromRepaymentsOfShortTermDebt_019fcd8f-65c1-7dd7-9338-c14524ceefa3" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsOfDividends_019fcd8f-65c1-7740-8c1e-cc3e8adb9024" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PaymentsOfDividends"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_019fcd8f-65c1-7344-ac96-c2202b504e54" xlink:to="loc_us-gaap_PaymentsOfDividends_019fcd8f-65c1-7740-8c1e-cc3e8adb9024" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities_019fcd8f-65c1-7a69-8c31-d54bc4eabfde" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ProceedsFromPaymentsForOtherFinancingActivities"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_019fcd8f-65c1-7344-ac96-c2202b504e54" xlink:to="loc_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities_019fcd8f-65c1-7a69-8c31-d54bc4eabfde" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RepaymentsOfLongTermDebt_019fcd8f-65c1-72bb-a364-6172da827494" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_RepaymentsOfLongTermDebt"/>
    <link:calculationArc order="4" weight="-1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_019fcd8f-65c1-7344-ac96-c2202b504e54" xlink:to="loc_us-gaap_RepaymentsOfLongTermDebt_019fcd8f-65c1-72bb-a364-6172da827494" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromIssuanceOfLongTermDebt_019fcd8f-65c1-70b5-a3b0-c0f526d4ca57" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ProceedsFromIssuanceOfLongTermDebt"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_019fcd8f-65c1-7344-ac96-c2202b504e54" xlink:to="loc_us-gaap_ProceedsFromIssuanceOfLongTermDebt_019fcd8f-65c1-70b5-a3b0-c0f526d4ca57" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsForRepurchaseOfOtherEquity_019fcd8f-65c1-7d17-8731-8811cb535d2f" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_PaymentsForRepurchaseOfOtherEquity"/>
    <link:calculationArc order="6" weight="-1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_019fcd8f-65c1-7344-ac96-c2202b504e54" xlink:to="loc_us-gaap_PaymentsForRepurchaseOfOtherEquity_019fcd8f-65c1-7d17-8731-8811cb535d2f" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_019fcd8f-65c1-7c77-b512-52fa1d5e1aa4" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_019fcd8f-65c1-79cd-abe4-769cb4b1e815" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_ProfitLoss"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_019fcd8f-65c1-7c77-b512-52fa1d5e1aa4" xlink:to="loc_us-gaap_ProfitLoss_019fcd8f-65c1-79cd-abe4-769cb4b1e815" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DepreciationAndAmortization_019fcd8f-65c1-7df4-83bb-a070be784fe7" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DepreciationAndAmortization"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_019fcd8f-65c1-7c77-b512-52fa1d5e1aa4" xlink:to="loc_us-gaap_DepreciationAndAmortization_019fcd8f-65c1-7df4-83bb-a070be784fe7" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_emn_PensionAndOtherPostretirementBenefitsContributionsInExcessOfLessThanExpenses_019fcd8f-65c1-73c0-8566-a4e987f2d5f5" xlink:href="emn-20260930.xsd#emn_PensionAndOtherPostretirementBenefitsContributionsInExcessOfLessThanExpenses"/>
    <link:calculationArc order="3" weight="-1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_019fcd8f-65c1-7c77-b512-52fa1d5e1aa4" xlink:to="loc_emn_PensionAndOtherPostretirementBenefitsContributionsInExcessOfLessThanExpenses_019fcd8f-65c1-73c0-8566-a4e987f2d5f5" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetImpairmentCharges_019fcd8f-65c1-7b1e-b638-99b8dc48b918" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AssetImpairmentCharges"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_019fcd8f-65c1-7c77-b512-52fa1d5e1aa4" xlink:to="loc_us-gaap_AssetImpairmentCharges_019fcd8f-65c1-7b1e-b638-99b8dc48b918" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherOperatingActivitiesCashFlowStatement_019fcd8f-65c1-7730-b3d6-779e671899bb" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherOperatingActivitiesCashFlowStatement"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_019fcd8f-65c1-7c77-b512-52fa1d5e1aa4" xlink:to="loc_us-gaap_OtherOperatingActivitiesCashFlowStatement_019fcd8f-65c1-7730-b3d6-779e671899bb" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInInventories_019fcd8f-65c1-7611-bc5d-5d6254b9e4bb" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncreaseDecreaseInInventories"/>
    <link:calculationArc order="6" weight="-1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_019fcd8f-65c1-7c77-b512-52fa1d5e1aa4" xlink:to="loc_us-gaap_IncreaseDecreaseInInventories_019fcd8f-65c1-7611-bc5d-5d6254b9e4bb" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsReceivable_019fcd8f-65c1-7e16-b658-415195e3575b" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <link:calculationArc order="7" weight="-1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_019fcd8f-65c1-7c77-b512-52fa1d5e1aa4" xlink:to="loc_us-gaap_IncreaseDecreaseInAccountsReceivable_019fcd8f-65c1-7e16-b658-415195e3575b" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsPayableTrade_019fcd8f-65c1-7a3e-8bb4-9aceb3a15660" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_IncreaseDecreaseInAccountsPayableTrade"/>
    <link:calculationArc order="8" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_019fcd8f-65c1-7c77-b512-52fa1d5e1aa4" xlink:to="loc_us-gaap_IncreaseDecreaseInAccountsPayableTrade_019fcd8f-65c1-7a3e-8bb4-9aceb3a15660" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_emn_VariableCashCompensationInExcessOfLessThanExpenses_019fcd8f-65c1-7a0a-b99a-905580b03f45" xlink:href="emn-20260930.xsd#emn_VariableCashCompensationInExcessOfLessThanExpenses"/>
    <link:calculationArc order="9" weight="-1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_019fcd8f-65c1-7c77-b512-52fa1d5e1aa4" xlink:to="loc_emn_VariableCashCompensationInExcessOfLessThanExpenses_019fcd8f-65c1-7a0a-b99a-905580b03f45" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredIncomeTaxExpenseBenefit_019fcd8f-65c1-7dc1-97de-3f4009b70015" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <link:calculationArc order="10" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_019fcd8f-65c1-7c77-b512-52fa1d5e1aa4" xlink:to="loc_us-gaap_DeferredIncomeTaxExpenseBenefit_019fcd8f-65c1-7dc1-97de-3f4009b70015" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_019fcd8f-65c1-77c3-9bdb-2941860f9410" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_019fcd8f-65c1-7944-a4ef-ee859648529e" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_019fcd8f-65c1-77c3-9bdb-2941860f9410" xlink:to="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_019fcd8f-65c1-7944-a4ef-ee859648529e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_019fcd8f-65c1-7dee-981a-3913ac3b0498" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_019fcd8f-65c1-77c3-9bdb-2941860f9410" xlink:to="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_019fcd8f-65c1-7dee-981a-3913ac3b0498" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_019fcd8f-65c1-73a5-b8ed-89352b0a8f2e" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_019fcd8f-65c1-77c3-9bdb-2941860f9410" xlink:to="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_019fcd8f-65c1-73a5-b8ed-89352b0a8f2e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_019fcd8f-65c1-78db-a8d2-d65c6d765ffd" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_019fcd8f-65c1-77c3-9bdb-2941860f9410" xlink:to="loc_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_019fcd8f-65c1-78db-a8d2-d65c6d765ffd" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.eastman.com/role/INVENTORIESDetails" xlink:type="simple" xlink:href="emn-20260930.xsd#INVENTORIESDetails"/>
  <link:calculationLink xlink:role="http://www.eastman.com/role/INVENTORIESDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryGross_019fcd8f-65c1-7f95-8ca3-9a35df1b0436" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InventoryGross"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryFinishedGoods_019fcd8f-65c1-7532-9159-d39b9f034387" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InventoryFinishedGoods"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_InventoryGross_019fcd8f-65c1-7f95-8ca3-9a35df1b0436" xlink:to="loc_us-gaap_InventoryFinishedGoods_019fcd8f-65c1-7532-9159-d39b9f034387" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryWorkInProcess_019fcd8f-65c1-79a5-a958-55605f4be101" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InventoryWorkInProcess"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_InventoryGross_019fcd8f-65c1-7f95-8ca3-9a35df1b0436" xlink:to="loc_us-gaap_InventoryWorkInProcess_019fcd8f-65c1-79a5-a958-55605f4be101" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryRawMaterialsAndSupplies_019fcd8f-65c1-71db-b1c3-54670feeaf7e" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InventoryRawMaterialsAndSupplies"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_InventoryGross_019fcd8f-65c1-7f95-8ca3-9a35df1b0436" xlink:to="loc_us-gaap_InventoryRawMaterialsAndSupplies_019fcd8f-65c1-71db-b1c3-54670feeaf7e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryNet_019fcd8f-65c1-7148-9469-b007ffd20dd6" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InventoryNet"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryGross_019fcd8f-65c1-7de2-b828-4b25a75210b3" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InventoryGross"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_InventoryNet_019fcd8f-65c1-7148-9469-b007ffd20dd6" xlink:to="loc_us-gaap_InventoryGross_019fcd8f-65c1-7de2-b828-4b25a75210b3" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryLIFOReserve_019fcd8f-65c1-7920-81fe-d1fb11803bfa" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_InventoryLIFOReserve"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_InventoryNet_019fcd8f-65c1-7148-9469-b007ffd20dd6" xlink:to="loc_us-gaap_InventoryLIFOReserve_019fcd8f-65c1-7920-81fe-d1fb11803bfa" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.eastman.com/role/RETIREMENTPLANSDetails" xlink:type="simple" xlink:href="emn-20260930.xsd#RETIREMENTPLANSDetails"/>
  <link:calculationLink xlink:role="http://www.eastman.com/role/RETIREMENTPLANSDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_019fcd8f-65c1-77ca-a916-5c23029be30a" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanServiceCost_019fcd8f-65c1-756d-a475-2ee522092bc7" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DefinedBenefitPlanServiceCost"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_019fcd8f-65c1-77ca-a916-5c23029be30a" xlink:to="loc_us-gaap_DefinedBenefitPlanServiceCost_019fcd8f-65c1-756d-a475-2ee522092bc7" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanInterestCost_019fcd8f-65c1-7c2b-8f41-5d91ecfd859b" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DefinedBenefitPlanInterestCost"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_019fcd8f-65c1-77ca-a916-5c23029be30a" xlink:to="loc_us-gaap_DefinedBenefitPlanInterestCost_019fcd8f-65c1-7c2b-8f41-5d91ecfd859b" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets_019fcd8f-65c1-716e-95f4-e9eed8ef45ac" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets"/>
    <link:calculationArc order="3" weight="-1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_019fcd8f-65c1-77ca-a916-5c23029be30a" xlink:to="loc_us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets_019fcd8f-65c1-716e-95f4-e9eed8ef45ac" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit_019fcd8f-65c1-77bc-920b-66716f1b84e1" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_019fcd8f-65c1-77ca-a916-5c23029be30a" xlink:to="loc_us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit_019fcd8f-65c1-77bc-920b-66716f1b84e1" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.eastman.com/role/STOCKHOLDERSEQUITYPart2AOCIDetails" xlink:type="simple" xlink:href="emn-20260930.xsd#STOCKHOLDERSEQUITYPart2AOCIDetails"/>
  <link:calculationLink xlink:role="http://www.eastman.com/role/STOCKHOLDERSEQUITYPart2AOCIDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_019fcd8f-65c1-7cde-a9d0-c789bf6e4dac" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_019fcd8f-65c1-746b-a9b4-cdc85a8170f1" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_019fcd8f-65c1-7cde-a9d0-c789bf6e4dac" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_019fcd8f-65c1-746b-a9b4-cdc85a8170f1" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax_019fcd8f-65c1-73d4-8c0b-1fa97fff1b79" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_019fcd8f-65c1-7cde-a9d0-c789bf6e4dac" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax_019fcd8f-65c1-73d4-8c0b-1fa97fff1b79" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AociLossCashFlowHedgeCumulativeGainLossAfterTax_019fcd8f-65c1-7484-9cea-ed84da9ef281" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AociLossCashFlowHedgeCumulativeGainLossAfterTax"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_019fcd8f-65c1-7cde-a9d0-c789bf6e4dac" xlink:to="loc_us-gaap_AociLossCashFlowHedgeCumulativeGainLossAfterTax_019fcd8f-65c1-7484-9cea-ed84da9ef281" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax_019fcd8f-65c1-7a58-8578-5c34fb1aacb7" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax"/>
    <link:calculationArc order="4" weight="-1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_019fcd8f-65c1-7cde-a9d0-c789bf6e4dac" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax_019fcd8f-65c1-7a58-8578-5c34fb1aacb7" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.eastman.com/role/STOCKHOLDERSEQUITYPart3OCIDetails" xlink:type="simple" xlink:href="emn-20260930.xsd#STOCKHOLDERSEQUITYPart3OCIDetails"/>
  <link:calculationLink xlink:role="http://www.eastman.com/role/STOCKHOLDERSEQUITYPart3OCIDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossBeforeTax_019fcd8f-65c1-7f77-a972-aa0a342ac3b7" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherComprehensiveIncomeLossBeforeTax"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentBeforeTax_019fcd8f-65c1-73ad-b7fd-3c4a62fe1eff" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentBeforeTax"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossBeforeTax_019fcd8f-65c1-7f77-a972-aa0a342ac3b7" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentBeforeTax_019fcd8f-65c1-73ad-b7fd-3c4a62fe1eff" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossAmortizationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetPriorServiceCostCreditBeforeTax_019fcd8f-65c1-77b1-9928-88e53e7f6920" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherComprehensiveIncomeLossAmortizationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetPriorServiceCostCreditBeforeTax"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossBeforeTax_019fcd8f-65c1-7f77-a972-aa0a342ac3b7" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossAmortizationAdjustmentFromAOCIPensionAndOtherPostretirementBenefitPlansForNetPriorServiceCostCreditBeforeTax_019fcd8f-65c1-77b1-9928-88e53e7f6920" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationAndTax_019fcd8f-65c1-783b-84c9-96cc72be0987" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationAndTax"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossBeforeTax_019fcd8f-65c1-7f77-a972-aa0a342ac3b7" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationAndTax_019fcd8f-65c1-783b-84c9-96cc72be0987" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossCashFlowHedgeGainLossReclassificationBeforeTax_019fcd8f-65c1-7b17-b544-c5e0e58976ea" xlink:href="https://xbrl.fasb.org/us-gaap/2026/elts/us-gaap-2026.xsd#us-gaap_OtherComprehensiveIncomeLossCashFlowHedgeGainLossReclassificationBeforeTax"/>
    <link:calculationArc order="4" weight="-1.0" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossBeforeTax_019fcd8f-65c1-7f77-a972-aa0a342ac3b7" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossCashFlowHedgeGainLossReclassificationBeforeTax_019fcd8f-65c1-7b17-b544-c5e0e58976ea" xlink:type="arc"/>
  </link:calculationLink>
</link:linkbase>
