<?xml version="1.0" encoding="utf-8"?>
<!--XBRL document created with Toppan Merrill Bridge  11.2.0.5 -->
<!--Based on XBRL 2.1-->
<!--Created on: 2/23/2026 10:25:48 PM-->
<!--Modified on: 2/23/2026 10:25:48 PM-->
<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" xmlns:xbrli="http://www.xbrl.org/2003/instance">
  <roleRef xlink:type="simple" xlink:href="vmi-20251227.xsd#StatementConsolidatedStatementsOfEarnings" roleURI="http://www.valmont.com/role/StatementConsolidatedStatementsOfEarnings" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251227.xsd#StatementConsolidatedStatementsOfComprehensiveIncome" roleURI="http://www.valmont.com/role/StatementConsolidatedStatementsOfComprehensiveIncome" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251227.xsd#StatementConsolidatedBalanceSheets" roleURI="http://www.valmont.com/role/StatementConsolidatedBalanceSheets" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251227.xsd#StatementConsolidatedStatementsOfCashFlows" roleURI="http://www.valmont.com/role/StatementConsolidatedStatementsOfCashFlows" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251227.xsd#DisclosureSummaryOfSignificantAccountingPoliciesComprehensiveIncomeDetails" roleURI="http://www.valmont.com/role/DisclosureSummaryOfSignificantAccountingPoliciesComprehensiveIncomeDetails" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251227.xsd#DisclosureAcquisitionsDetails" roleURI="http://www.valmont.com/role/DisclosureAcquisitionsDetails" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251227.xsd#DisclosureInventoriesDetails" roleURI="http://www.valmont.com/role/DisclosureInventoriesDetails" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251227.xsd#DisclosureIncomeTaxesDetails" roleURI="http://www.valmont.com/role/DisclosureIncomeTaxesDetails" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251227.xsd#DisclosureIncomeTaxesDetailss" roleURI="http://www.valmont.com/role/DisclosureIncomeTaxesDetailss" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251227.xsd#DisclosureLongTermDebtDetails" roleURI="http://www.valmont.com/role/DisclosureLongTermDebtDetails" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251227.xsd#DisclosureNetEarningsPerShareReconciliationOfEarningsAndShareAmountsToComputeBasicAndDilutedEarningsPerShareDetails" roleURI="http://www.valmont.com/role/DisclosureNetEarningsPerShareReconciliationOfEarningsAndShareAmountsToComputeBasicAndDilutedEarningsPerShareDetails" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251227.xsd#DisclosureDefinedBenefitRetirementPlanDetails" roleURI="http://www.valmont.com/role/DisclosureDefinedBenefitRetirementPlanDetails" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251227.xsd#DisclosureLeasesScheduleOfAssetsAndLiabilitiesLesseeDetails" roleURI="http://www.valmont.com/role/DisclosureLeasesScheduleOfAssetsAndLiabilitiesLesseeDetails" xmlns="http://www.xbrl.org/2003/linkbase" />
  <roleRef xlink:type="simple" xlink:href="vmi-20251227.xsd#DisclosureLeasesScheduleOfFutureMinimumLeasePaymentsDetails" roleURI="http://www.valmont.com/role/DisclosureLeasesScheduleOfFutureMinimumLeasePaymentsDetails" xmlns="http://www.xbrl.org/2003/linkbase" />
  <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" />
  <calculationLink xlink:role="http://www.valmont.com/role/StatementConsolidatedStatementsOfEarnings" xlink:type="extended" xlink:title="995200100 - Statement - CONSOLIDATED STATEMENTS OF EARNINGS" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLossAttributableToRedeemableNoncontrollingInterest" xlink:label="us-gaap_NetIncomeLossAttributableToRedeemableNoncontrollingInterest_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLossAttributableToRedeemableNoncontrollingInterest_639074823455351185" order="1" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProfitLoss" xlink:label="us-gaap_ProfitLoss_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_ProfitLoss_639074823455351185" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="vmi-20251227.xsd#vmi_IncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsAndNoncontrollingInterest" xlink:label="vmi_IncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsAndNoncontrollingInterest_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_ProfitLoss_639074823455351185" xlink:to="vmi_IncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsAndNoncontrollingInterest_639074823455351185" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="us-gaap_IncomeTaxExpenseBenefit_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="vmi_IncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsAndNoncontrollingInterest_639074823455351185" xlink:to="us-gaap_IncomeTaxExpenseBenefit_639074823455351185" order="1" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_IncomeTaxExpenseBenefit_639074823455351185" xlink:to="us-gaap_CurrentIncomeTaxExpenseBenefit_639074823455351185" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_IncomeTaxExpenseBenefit_639074823455351185" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_639074823455351185" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="vmi_IncomeLossFromContinuingOperationsBeforeEquityMethodInvestmentsAndNoncontrollingInterest_639074823455351185" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_639074823455351185" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_639074823455351185" xlink:to="us-gaap_OperatingIncomeLoss_639074823455351185" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GrossProfit" xlink:label="us-gaap_GrossProfit_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss_639074823455351185" xlink:to="us-gaap_GrossProfit_639074823455351185" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_GrossProfit_639074823455351185" xlink:to="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_639074823455351185" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CostOfGoodsAndServicesSold" xlink:label="us-gaap_CostOfGoodsAndServicesSold_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_GrossProfit_639074823455351185" xlink:to="us-gaap_CostOfGoodsAndServicesSold_639074823455351185" order="2" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss_639074823455351185" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense_639074823455351185" order="2" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetImpairmentCharges" xlink:label="us-gaap_AssetImpairmentCharges_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss_639074823455351185" xlink:to="us-gaap_AssetImpairmentCharges_639074823455351185" order="3" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RestructuringCharges" xlink:label="us-gaap_RestructuringCharges_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss_639074823455351185" xlink:to="us-gaap_RestructuringCharges_639074823455351185" order="4" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="us-gaap_NonoperatingIncomeExpense_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_639074823455351185" xlink:to="us-gaap_NonoperatingIncomeExpense_639074823455351185" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestExpenseNonoperating" xlink:label="us-gaap_InterestExpenseNonoperating_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NonoperatingIncomeExpense_639074823455351185" xlink:to="us-gaap_InterestExpenseNonoperating_639074823455351185" order="1" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentIncomeInterest" xlink:label="us-gaap_InvestmentIncomeInterest_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NonoperatingIncomeExpense_639074823455351185" xlink:to="us-gaap_InvestmentIncomeInterest_639074823455351185" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtAndEquitySecuritiesUnrealizedGainLoss" xlink:label="us-gaap_DebtAndEquitySecuritiesUnrealizedGainLoss_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NonoperatingIncomeExpense_639074823455351185" xlink:to="us-gaap_DebtAndEquitySecuritiesUnrealizedGainLoss_639074823455351185" order="3" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupNotDiscontinuedOperationGainLossOnDisposal" xlink:label="us-gaap_DisposalGroupNotDiscontinuedOperationGainLossOnDisposal_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NonoperatingIncomeExpense_639074823455351185" xlink:to="us-gaap_DisposalGroupNotDiscontinuedOperationGainLossOnDisposal_639074823455351185" order="4" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="us-gaap_OtherNonoperatingIncomeExpense_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NonoperatingIncomeExpense_639074823455351185" xlink:to="us-gaap_OtherNonoperatingIncomeExpense_639074823455351185" order="5" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeLossFromEquityMethodInvestments" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_ProfitLoss_639074823455351185" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments_639074823455351185" order="2" use="optional" weight="1" />
  </calculationLink>
  <calculationLink xlink:role="http://www.valmont.com/role/StatementConsolidatedStatementsOfComprehensiveIncome" xlink:type="extended" xlink:title="995200200 - Statement - CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_639074823455351185" order="1" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_639074823455351185" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProfitLoss" xlink:label="us-gaap_ProfitLoss_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_639074823455351185" xlink:to="us-gaap_ProfitLoss_639074823455351185" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossNetOfTax_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_639074823455351185" xlink:to="us-gaap_OtherComprehensiveIncomeLossNetOfTax_639074823455351185" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_OtherComprehensiveIncomeLossNetOfTax_639074823455351185" xlink:to="us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax_639074823455351185" order="1" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="vmi-20251227.xsd#vmi_OtherComprehensiveIncomeLossHedgingActivitiesGainlossafterReclassificationandTax" xlink:label="vmi_OtherComprehensiveIncomeLossHedgingActivitiesGainlossafterReclassificationandTax_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_OtherComprehensiveIncomeLossNetOfTax_639074823455351185" xlink:to="vmi_OtherComprehensiveIncomeLossHedgingActivitiesGainlossafterReclassificationandTax_639074823455351185" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="vmi-20251227.xsd#vmi_OtherComprehensiveIncomeLossNetInvestmentHedgeGainLossReclassificationafterTax" xlink:label="vmi_OtherComprehensiveIncomeLossNetInvestmentHedgeGainLossReclassificationafterTax_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="vmi_OtherComprehensiveIncomeLossHedgingActivitiesGainlossafterReclassificationandTax_639074823455351185" xlink:to="vmi_OtherComprehensiveIncomeLossNetInvestmentHedgeGainLossReclassificationafterTax_639074823455351185" order="1" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="vmi-20251227.xsd#vmi_OtherComprehensiveIncomeLossNetInvestmentHedgeGainLossAfterReclassificationandTax" xlink:label="vmi_OtherComprehensiveIncomeLossNetInvestmentHedgeGainLossAfterReclassificationandTax_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="vmi_OtherComprehensiveIncomeLossHedgingActivitiesGainlossafterReclassificationandTax_639074823455351185" xlink:to="vmi_OtherComprehensiveIncomeLossNetInvestmentHedgeGainLossAfterReclassificationandTax_639074823455351185" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ForeignCurrencyCashFlowHedgeGainLossReclassifiedToEarningsNet" xlink:label="us-gaap_ForeignCurrencyCashFlowHedgeGainLossReclassifiedToEarningsNet_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="vmi_OtherComprehensiveIncomeLossHedgingActivitiesGainlossafterReclassificationandTax_639074823455351185" xlink:to="us-gaap_ForeignCurrencyCashFlowHedgeGainLossReclassifiedToEarningsNet_639074823455351185" order="3" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="vmi-20251227.xsd#vmi_OtherComprehensiveIncomeLossAmortizationCostBenefitIncludedInInterestExpense" xlink:label="vmi_OtherComprehensiveIncomeLossAmortizationCostBenefitIncludedInInterestExpense_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="vmi_OtherComprehensiveIncomeLossHedgingActivitiesGainlossafterReclassificationandTax_639074823455351185" xlink:to="vmi_OtherComprehensiveIncomeLossAmortizationCostBenefitIncludedInInterestExpense_639074823455351185" order="4" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_OtherComprehensiveIncomeLossNetOfTax_639074823455351185" xlink:to="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax_639074823455351185" order="3" use="optional" weight="1" />
  </calculationLink>
  <calculationLink xlink:role="http://www.valmont.com/role/StatementConsolidatedBalanceSheets" xlink:type="extended" xlink:title="995200300 - Statement - CONSOLIDATED BALANCE SHEETS" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Assets" xlink:label="loc_us-gaap_Assets_e81c23bf-2524-47c5-b028-0905d7c78d92" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Goodwill" xlink:label="us-gaap_Goodwill_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_e81c23bf-2524-47c5-b028-0905d7c78d92" xlink:to="us-gaap_Goodwill_639074823455351185" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsCurrent" xlink:label="us-gaap_AssetsCurrent_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_e81c23bf-2524-47c5-b028-0905d7c78d92" xlink:to="us-gaap_AssetsCurrent_639074823455351185" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent_639074823455351185" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_639074823455351185" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InventoryNet" xlink:label="us-gaap_InventoryNet_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent_639074823455351185" xlink:to="us-gaap_InventoryNet_639074823455351185" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ContractWithCustomerAssetNetCurrent" xlink:label="us-gaap_ContractWithCustomerAssetNetCurrent_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent_639074823455351185" xlink:to="us-gaap_ContractWithCustomerAssetNetCurrent_639074823455351185" order="3" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxesReceivable" xlink:label="us-gaap_IncomeTaxesReceivable_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent_639074823455351185" xlink:to="us-gaap_IncomeTaxesReceivable_639074823455351185" order="4" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="us-gaap_AccountsReceivableNetCurrent_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent_639074823455351185" xlink:to="us-gaap_AccountsReceivableNetCurrent_639074823455351185" order="5" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent_639074823455351185" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_639074823455351185" order="6" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_e81c23bf-2524-47c5-b028-0905d7c78d92" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_639074823455351185" order="3" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_PropertyPlantAndEquipmentNet_639074823455351185" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_639074823455351185" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_PropertyPlantAndEquipmentNet_639074823455351185" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_639074823455351185" order="2" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DefinedBenefitPlanAssetsForPlanBenefitsNoncurrent" xlink:label="us-gaap_DefinedBenefitPlanAssetsForPlanBenefitsNoncurrent_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_e81c23bf-2524-47c5-b028-0905d7c78d92" xlink:to="us-gaap_DefinedBenefitPlanAssetsForPlanBenefitsNoncurrent_639074823455351185" order="4" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="us-gaap_OtherAssetsNoncurrent_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_e81c23bf-2524-47c5-b028-0905d7c78d92" xlink:to="us-gaap_OtherAssetsNoncurrent_639074823455351185" order="5" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseRightOfUseAsset" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_e81c23bf-2524-47c5-b028-0905d7c78d92" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_639074823455351185" order="6" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredCompensationPlanAssets" xlink:label="us-gaap_DeferredCompensationPlanAssets_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_e81c23bf-2524-47c5-b028-0905d7c78d92" xlink:to="us-gaap_DeferredCompensationPlanAssets_639074823455351185" order="7" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredIncomeTaxAssetsNet" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_e81c23bf-2524-47c5-b028-0905d7c78d92" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet_639074823455351185" order="8" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="us-gaap_IntangibleAssetsNetExcludingGoodwill_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_e81c23bf-2524-47c5-b028-0905d7c78d92" xlink:to="us-gaap_IntangibleAssetsNetExcludingGoodwill_639074823455351185" order="9" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquity_92b817a3-c01f-4d83-b29d-e4efe05415b1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Liabilities" xlink:label="us-gaap_Liabilities_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_92b817a3-c01f-4d83-b29d-e4efe05415b1" xlink:to="us-gaap_Liabilities_639074823455351185" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherLiabilitiesNoncurrent" xlink:label="us-gaap_OtherLiabilitiesNoncurrent_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_Liabilities_639074823455351185" xlink:to="us-gaap_OtherLiabilitiesNoncurrent_639074823455351185" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredCompensationLiabilityClassifiedNoncurrent" xlink:label="us-gaap_DeferredCompensationLiabilityClassifiedNoncurrent_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_Liabilities_639074823455351185" xlink:to="us-gaap_DeferredCompensationLiabilityClassifiedNoncurrent_639074823455351185" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_Liabilities_639074823455351185" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_639074823455351185" order="3" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtNoncurrent" xlink:label="us-gaap_LongTermDebtNoncurrent_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_Liabilities_639074823455351185" xlink:to="us-gaap_LongTermDebtNoncurrent_639074823455351185" order="4" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredIncomeTaxLiabilitiesNet" xlink:label="us-gaap_DeferredIncomeTaxLiabilitiesNet_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_Liabilities_639074823455351185" xlink:to="us-gaap_DeferredIncomeTaxLiabilitiesNet_639074823455351185" order="5" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_Liabilities_639074823455351185" xlink:to="us-gaap_LiabilitiesCurrent_639074823455351185" order="6" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtCurrent" xlink:label="us-gaap_LongTermDebtCurrent_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent_639074823455351185" xlink:to="us-gaap_LongTermDebtCurrent_639074823455351185" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShortTermBankLoansAndNotesPayable" xlink:label="us-gaap_ShortTermBankLoansAndNotesPayable_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent_639074823455351185" xlink:to="us-gaap_ShortTermBankLoansAndNotesPayable_639074823455351185" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SharesSubjectToMandatoryRedemptionSettlementTermsAmountCurrent" xlink:label="us-gaap_SharesSubjectToMandatoryRedemptionSettlementTermsAmountCurrent_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent_639074823455351185" xlink:to="us-gaap_SharesSubjectToMandatoryRedemptionSettlementTermsAmountCurrent_639074823455351185" order="3" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsPayableCurrent" xlink:label="us-gaap_AccountsPayableCurrent_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent_639074823455351185" xlink:to="us-gaap_AccountsPayableCurrent_639074823455351185" order="4" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent_639074823455351185" xlink:to="us-gaap_EmployeeRelatedLiabilitiesCurrent_639074823455351185" order="5" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ContractWithCustomerLiabilityCurrent" xlink:label="us-gaap_ContractWithCustomerLiabilityCurrent_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent_639074823455351185" xlink:to="us-gaap_ContractWithCustomerLiabilityCurrent_639074823455351185" order="6" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="us-gaap_AccruedLiabilitiesCurrent_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent_639074823455351185" xlink:to="us-gaap_AccruedLiabilitiesCurrent_639074823455351185" order="7" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TaxesPayableCurrent" xlink:label="us-gaap_TaxesPayableCurrent_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent_639074823455351185" xlink:to="us-gaap_TaxesPayableCurrent_639074823455351185" order="8" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DividendsPayableCurrent" xlink:label="us-gaap_DividendsPayableCurrent_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent_639074823455351185" xlink:to="us-gaap_DividendsPayableCurrent_639074823455351185" order="9" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RedeemableNoncontrollingInterestEquityCarryingAmount" xlink:label="us-gaap_RedeemableNoncontrollingInterestEquityCarryingAmount_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_92b817a3-c01f-4d83-b29d-e4efe05415b1" xlink:to="us-gaap_RedeemableNoncontrollingInterestEquityCarryingAmount_639074823455351185" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockholdersEquity" xlink:label="us-gaap_StockholdersEquity_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_92b817a3-c01f-4d83-b29d-e4efe05415b1" xlink:to="us-gaap_StockholdersEquity_639074823455351185" order="3" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockValue" xlink:label="us-gaap_CommonStockValue_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity_639074823455351185" xlink:to="us-gaap_CommonStockValue_639074823455351185" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity_639074823455351185" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_639074823455351185" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity_639074823455351185" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_639074823455351185" order="3" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TreasuryStockCommonValue" xlink:label="us-gaap_TreasuryStockCommonValue_639074823455351185" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity_639074823455351185" xlink:to="us-gaap_TreasuryStockCommonValue_639074823455351185" order="4" use="optional" weight="-1" />
  </calculationLink>
  <calculationLink xlink:role="http://www.valmont.com/role/StatementConsolidatedStatementsOfCashFlows" xlink:type="extended" xlink:title="995200400 - Statement - CONSOLIDATED STATEMENTS OF CASH FLOWS" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_295795fc-77f7-4a71-9f8a-fcf6c751b7d5" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_295795fc-77f7-4a71-9f8a-fcf6c751b7d5" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_639074823455511985" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInOtherOperatingLiabilities" xlink:label="us-gaap_IncreaseDecreaseInOtherOperatingLiabilities_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639074823455511985" xlink:to="us-gaap_IncreaseDecreaseInOtherOperatingLiabilities_639074823455511985" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:label="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639074823455511985" xlink:to="us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable_639074823455511985" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilities_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639074823455511985" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilities_639074823455511985" order="3" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInContractWithCustomerLiability" xlink:label="us-gaap_IncreaseDecreaseInContractWithCustomerLiability_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639074823455511985" xlink:to="us-gaap_IncreaseDecreaseInContractWithCustomerLiability_639074823455511985" order="4" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInAccountsPayable" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639074823455511985" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable_639074823455511985" order="5" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInPrepaidExpense" xlink:label="us-gaap_IncreaseDecreaseInPrepaidExpense_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639074823455511985" xlink:to="us-gaap_IncreaseDecreaseInPrepaidExpense_639074823455511985" order="6" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInContractWithCustomerAsset" xlink:label="us-gaap_IncreaseDecreaseInContractWithCustomerAsset_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639074823455511985" xlink:to="us-gaap_IncreaseDecreaseInContractWithCustomerAsset_639074823455511985" order="7" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="us-gaap_IncreaseDecreaseInInventories_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639074823455511985" xlink:to="us-gaap_IncreaseDecreaseInInventories_639074823455511985" order="8" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInReceivables" xlink:label="us-gaap_IncreaseDecreaseInReceivables_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639074823455511985" xlink:to="us-gaap_IncreaseDecreaseInReceivables_639074823455511985" order="9" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639074823455511985" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_639074823455511985" order="10" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherNoncashIncomeExpense" xlink:label="us-gaap_OtherNoncashIncomeExpense_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639074823455511985" xlink:to="us-gaap_OtherNoncashIncomeExpense_639074823455511985" order="11" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeLossFromEquityMethodInvestments" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639074823455511985" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments_639074823455511985" order="12" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GainLossOnSaleOfPropertyPlantEquipment" xlink:label="us-gaap_GainLossOnSaleOfPropertyPlantEquipment_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639074823455511985" xlink:to="us-gaap_GainLossOnSaleOfPropertyPlantEquipment_639074823455511985" order="13" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PensionExpenseReversalOfExpenseNoncash" xlink:label="us-gaap_PensionExpenseReversalOfExpenseNoncash_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639074823455511985" xlink:to="us-gaap_PensionExpenseReversalOfExpenseNoncash_639074823455511985" order="14" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShareBasedCompensation" xlink:label="us-gaap_ShareBasedCompensation_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639074823455511985" xlink:to="us-gaap_ShareBasedCompensation_639074823455511985" order="15" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupNotDiscontinuedOperationGainLossOnDisposal" xlink:label="us-gaap_DisposalGroupNotDiscontinuedOperationGainLossOnDisposal_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639074823455511985" xlink:to="us-gaap_DisposalGroupNotDiscontinuedOperationGainLossOnDisposal_639074823455511985" order="16" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PensionContributions" xlink:label="us-gaap_PensionContributions_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639074823455511985" xlink:to="us-gaap_PensionContributions_639074823455511985" order="17" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetImpairmentCharges" xlink:label="us-gaap_AssetImpairmentCharges_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639074823455511985" xlink:to="us-gaap_AssetImpairmentCharges_639074823455511985" order="18" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="us-gaap_DepreciationDepletionAndAmortization_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639074823455511985" xlink:to="us-gaap_DepreciationDepletionAndAmortization_639074823455511985" order="19" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProfitLoss" xlink:label="us-gaap_ProfitLoss_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities_639074823455511985" xlink:to="us-gaap_ProfitLoss_639074823455511985" order="20" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_295795fc-77f7-4a71-9f8a-fcf6c751b7d5" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_639074823455511985" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities_639074823455511985" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_639074823455511985" order="1" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromSaleOfProductiveAssets" xlink:label="us-gaap_ProceedsFromSaleOfProductiveAssets_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities_639074823455511985" xlink:to="us-gaap_ProceedsFromSaleOfProductiveAssets_639074823455511985" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromInsuranceSettlementInvestingActivities" xlink:label="us-gaap_ProceedsFromInsuranceSettlementInvestingActivities_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities_639074823455511985" xlink:to="us-gaap_ProceedsFromInsuranceSettlementInvestingActivities_639074823455511985" order="3" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities_639074823455511985" xlink:to="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_639074823455511985" order="4" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsForProceedsFromOtherInvestingActivities" xlink:label="us-gaap_PaymentsForProceedsFromOtherInvestingActivities_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities_639074823455511985" xlink:to="us-gaap_PaymentsForProceedsFromOtherInvestingActivities_639074823455511985" order="5" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromDivestitureOfBusinessesNetOfCashDivested" xlink:label="us-gaap_ProceedsFromDivestitureOfBusinessesNetOfCashDivested_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities_639074823455511985" xlink:to="us-gaap_ProceedsFromDivestitureOfBusinessesNetOfCashDivested_639074823455511985" order="6" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_295795fc-77f7-4a71-9f8a-fcf6c751b7d5" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_639074823455511985" order="3" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsOfDividendsMinorityInterest" xlink:label="us-gaap_PaymentsOfDividendsMinorityInterest_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities_639074823455511985" xlink:to="us-gaap_PaymentsOfDividendsMinorityInterest_639074823455511985" order="1" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RepaymentsOfShortTermDebt" xlink:label="us-gaap_RepaymentsOfShortTermDebt_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities_639074823455511985" xlink:to="us-gaap_RepaymentsOfShortTermDebt_639074823455511985" order="2" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RepaymentsOfLongTermDebt" xlink:label="us-gaap_RepaymentsOfLongTermDebt_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities_639074823455511985" xlink:to="us-gaap_RepaymentsOfLongTermDebt_639074823455511985" order="3" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromStockPlans" xlink:label="us-gaap_ProceedsFromStockPlans_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities_639074823455511985" xlink:to="us-gaap_ProceedsFromStockPlans_639074823455511985" order="4" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsForRepurchaseOfCommonStock" xlink:label="us-gaap_PaymentsForRepurchaseOfCommonStock_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities_639074823455511985" xlink:to="us-gaap_PaymentsForRepurchaseOfCommonStock_639074823455511985" order="5" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromIssuanceOfLongTermDebt" xlink:label="us-gaap_ProceedsFromIssuanceOfLongTermDebt_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities_639074823455511985" xlink:to="us-gaap_ProceedsFromIssuanceOfLongTermDebt_639074823455511985" order="6" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromShortTermDebt" xlink:label="us-gaap_ProceedsFromShortTermDebt_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities_639074823455511985" xlink:to="us-gaap_ProceedsFromShortTermDebt_639074823455511985" order="7" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsOfDividendsCommonStock" xlink:label="us-gaap_PaymentsOfDividendsCommonStock_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities_639074823455511985" xlink:to="us-gaap_PaymentsOfDividendsCommonStock_639074823455511985" order="8" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="vmi-20251227.xsd#vmi_PaymentsToAcquireAdditionalInterestInSubsidiariesFinancingActivities" xlink:label="vmi_PaymentsToAcquireAdditionalInterestInSubsidiariesFinancingActivities_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities_639074823455511985" xlink:to="vmi_PaymentsToAcquireAdditionalInterestInSubsidiariesFinancingActivities_639074823455511985" order="9" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsForProceedsFromDerivativeInstrumentFinancingActivities" xlink:label="us-gaap_PaymentsForProceedsFromDerivativeInstrumentFinancingActivities_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities_639074823455511985" xlink:to="us-gaap_PaymentsForProceedsFromDerivativeInstrumentFinancingActivities_639074823455511985" order="10" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation" xlink:label="us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities_639074823455511985" xlink:to="us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation_639074823455511985" order="11" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromPaymentsForOtherFinancingActivities" xlink:label="us-gaap_ProceedsFromPaymentsForOtherFinancingActivities_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities_639074823455511985" xlink:to="us-gaap_ProceedsFromPaymentsForOtherFinancingActivities_639074823455511985" order="12" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_295795fc-77f7-4a71-9f8a-fcf6c751b7d5" xlink:to="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_639074823455511985" order="4" use="optional" weight="1" />
  </calculationLink>
  <calculationLink xlink:role="http://www.valmont.com/role/DisclosureSummaryOfSignificantAccountingPoliciesComprehensiveIncomeDetails" xlink:type="extended" xlink:title="99940105 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Comprehensive Income (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_2" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_2" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentNetOfTax_639074823455511985" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AociLossCashFlowHedgeCumulativeGainLossAfterTax" xlink:label="us-gaap_AociLossCashFlowHedgeCumulativeGainLossAfterTax_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_2" xlink:to="us-gaap_AociLossCashFlowHedgeCumulativeGainLossAfterTax_639074823455511985" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_2" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax_639074823455511985" order="3" use="optional" weight="-1" />
  </calculationLink>
  <calculationLink xlink:role="http://www.valmont.com/role/DisclosureAcquisitionsDetails" xlink:type="extended" xlink:title="99940201 - Disclosure - ACQUISITIONS (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_1" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_639074823455511985" order="1" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilities" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilities_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_639074823455511985" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilities_639074823455511985" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiability" xlink:label="us-gaap_OperatingLeaseLiability_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_639074823455511985" xlink:to="us-gaap_OperatingLeaseLiability_639074823455511985" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_639074823455511985" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_639074823455511985" order="3" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="vmi-20251227.xsd#vmi_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssetsAcquiredIncludingGoodwill" xlink:label="vmi_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssetsAcquiredIncludingGoodwill_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_1" xlink:to="vmi_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssetsAcquiredIncludingGoodwill_639074823455511985" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssets" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssets_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="vmi_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssetsAcquiredIncludingGoodwill_639074823455511985" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssets_639074823455511985" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="vmi_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssetsAcquiredIncludingGoodwill_639074823455511985" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_639074823455511985" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="vmi_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssetsAcquiredIncludingGoodwill_639074823455511985" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_639074823455511985" order="3" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="vmi_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssetsAcquiredIncludingGoodwill_639074823455511985" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_639074823455511985" order="4" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Goodwill" xlink:label="us-gaap_Goodwill_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="vmi_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssetsAcquiredIncludingGoodwill_639074823455511985" xlink:to="us-gaap_Goodwill_639074823455511985" order="5" use="optional" weight="1" />
  </calculationLink>
  <calculationLink xlink:role="http://www.valmont.com/role/DisclosureInventoriesDetails" xlink:type="extended" xlink:title="99940501 - Disclosure - INVENTORIES (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InventoryGross" xlink:label="InventoryGross" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InventoryRawMaterials" xlink:label="us-gaap_InventoryRawMaterials_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="InventoryGross" xlink:to="us-gaap_InventoryRawMaterials_639074823455511985" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InventoryWorkInProcess" xlink:label="us-gaap_InventoryWorkInProcess_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="InventoryGross" xlink:to="us-gaap_InventoryWorkInProcess_639074823455511985" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InventoryFinishedGoods" xlink:label="us-gaap_InventoryFinishedGoods_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="InventoryGross" xlink:to="us-gaap_InventoryFinishedGoods_639074823455511985" order="3" use="optional" weight="1" />
  </calculationLink>
  <calculationLink xlink:role="http://www.valmont.com/role/DisclosureIncomeTaxesDetails" xlink:type="extended" xlink:title="99940901 - Disclosure - INCOME TAXES (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateContinuingOperations" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_73be45ca-0627-4c7c-804b-f31348a88444" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_73be45ca-0627-4c7c-804b-f31348a88444" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_639074823455511985" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_73be45ca-0627-4c7c-804b-f31348a88444" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_639074823455511985" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="vmi-20251227.xsd#vmi_EffectiveIncomeTaxRateReconciliationCarryforwardsCreditsAndChangesInValuationAllowances" xlink:label="vmi_EffectiveIncomeTaxRateReconciliationCarryforwardsCreditsAndChangesInValuationAllowances_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_73be45ca-0627-4c7c-804b-f31348a88444" xlink:to="vmi_EffectiveIncomeTaxRateReconciliationCarryforwardsCreditsAndChangesInValuationAllowances_639074823455511985" order="3" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_73be45ca-0627-4c7c-804b-f31348a88444" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_639074823455511985" order="4" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationTaxContingencies" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationTaxContingencies_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_73be45ca-0627-4c7c-804b-f31348a88444" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationTaxContingencies_639074823455511985" order="5" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseImpairmentLosses" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseImpairmentLosses_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_73be45ca-0627-4c7c-804b-f31348a88444" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseImpairmentLosses_639074823455511985" order="6" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitPercent" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitPercent_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_73be45ca-0627-4c7c-804b-f31348a88444" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationShareBasedCompensationExcessTaxBenefitPercent_639074823455511985" order="7" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_73be45ca-0627-4c7c-804b-f31348a88444" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments_639074823455511985" order="8" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationDispositionOfBusiness" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationDispositionOfBusiness_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_73be45ca-0627-4c7c-804b-f31348a88444" xlink:to="us-gaap_EffectiveIncomeTaxRateReconciliationDispositionOfBusiness_639074823455511985" order="9" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_1" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_639074823455511985" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments_1" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_639074823455511985" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_c985b58a-436d-400a-9ecc-c3331ca796c2" />
    <loc xlink:type="locator" xlink:href="vmi-20251227.xsd#vmi_NoncurrentIncomeTaxExpenseBenefitContinuingOperations" xlink:label="vmi_NoncurrentIncomeTaxExpenseBenefitContinuingOperations_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefit_c985b58a-436d-400a-9ecc-c3331ca796c2" xlink:to="vmi_NoncurrentIncomeTaxExpenseBenefitContinuingOperations_639074823455511985" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="vmi-20251227.xsd#vmi_CurrentFederalStateForeignIncomeTaxExpenseBenefitTotal" xlink:label="vmi_CurrentFederalStateForeignIncomeTaxExpenseBenefitTotal_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefit_c985b58a-436d-400a-9ecc-c3331ca796c2" xlink:to="vmi_CurrentFederalStateForeignIncomeTaxExpenseBenefitTotal_639074823455511985" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CurrentFederalTaxExpenseBenefit" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="vmi_CurrentFederalStateForeignIncomeTaxExpenseBenefitTotal_639074823455511985" xlink:to="us-gaap_CurrentFederalTaxExpenseBenefit_639074823455511985" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="vmi_CurrentFederalStateForeignIncomeTaxExpenseBenefitTotal_639074823455511985" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_639074823455511985" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CurrentForeignTaxExpenseBenefit" xlink:label="us-gaap_CurrentForeignTaxExpenseBenefit_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="vmi_CurrentFederalStateForeignIncomeTaxExpenseBenefitTotal_639074823455511985" xlink:to="us-gaap_CurrentForeignTaxExpenseBenefit_639074823455511985" order="3" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefit_c985b58a-436d-400a-9ecc-c3331ca796c2" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_639074823455511985" order="3" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit_639074823455511985" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_639074823455511985" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit_639074823455511985" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_639074823455511985" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredForeignIncomeTaxExpenseBenefit" xlink:label="us-gaap_DeferredForeignIncomeTaxExpenseBenefit_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit_639074823455511985" xlink:to="us-gaap_DeferredForeignIncomeTaxExpenseBenefit_639074823455511985" order="3" use="optional" weight="1" />
  </calculationLink>
  <calculationLink xlink:role="http://www.valmont.com/role/DisclosureIncomeTaxesDetailss" xlink:type="extended" xlink:title="40901 - Disclosure - INCOME TAXES (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:label="loc_us-gaap_DeferredTaxAssetsLiabilitiesNet_ca36ba00-5cc7-4018-b081-63a839234197" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsNet" xlink:label="us-gaap_DeferredTaxAssetsNet_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsLiabilitiesNet_ca36ba00-5cc7-4018-b081-63a839234197" xlink:to="us-gaap_DeferredTaxAssetsNet_639074823455511985" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredIncomeTaxLiabilities" xlink:label="us-gaap_DeferredIncomeTaxLiabilities_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsLiabilitiesNet_ca36ba00-5cc7-4018-b081-63a839234197" xlink:to="us-gaap_DeferredIncomeTaxLiabilities_639074823455511985" order="2" use="optional" weight="-1" />
  </calculationLink>
  <calculationLink xlink:role="http://www.valmont.com/role/DisclosureLongTermDebtDetails" xlink:type="extended" xlink:title="99941001 - Disclosure - LONG-TERM DEBT (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebt" xlink:label="loc_us-gaap_LongTermDebt_17742a4c-a8c1-4e33-84a4-8a99a4f45c75" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtCurrent" xlink:label="us-gaap_LongTermDebtCurrent_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_17742a4c-a8c1-4e33-84a4-8a99a4f45c75" xlink:to="us-gaap_LongTermDebtCurrent_639074823455511985" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtNoncurrent" xlink:label="us-gaap_LongTermDebtNoncurrent_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_17742a4c-a8c1-4e33-84a4-8a99a4f45c75" xlink:to="us-gaap_LongTermDebtNoncurrent_639074823455511985" order="2" use="optional" weight="1" />
  </calculationLink>
  <calculationLink xlink:role="http://www.valmont.com/role/DisclosureNetEarningsPerShareReconciliationOfEarningsAndShareAmountsToComputeBasicAndDilutedEarningsPerShareDetails" xlink:type="extended" xlink:title="99941201 - Disclosure - NET EARNINGS PER SHARE - Reconciliation of earnings and share amounts to compute basic and diluted earnings per share (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="loc_us-gaap_EarningsPerShareDiluted_2a8e8992-e84c-4642-87c8-531a9f7e4673" />
    <loc xlink:type="locator" xlink:href="vmi-20251227.xsd#vmi_EarningsPerShareDilutiveSecuritiesStockOptionsPerShare" xlink:label="vmi_EarningsPerShareDilutiveSecuritiesStockOptionsPerShare_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_EarningsPerShareDiluted_2a8e8992-e84c-4642-87c8-531a9f7e4673" xlink:to="vmi_EarningsPerShareDilutiveSecuritiesStockOptionsPerShare_639074823455511985" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EarningsPerShareBasic" xlink:label="us-gaap_EarningsPerShareBasic_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_EarningsPerShareDiluted_2a8e8992-e84c-4642-87c8-531a9f7e4673" xlink:to="us-gaap_EarningsPerShareBasic_639074823455511985" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MinorityInterestChangeInRedemptionValue" xlink:label="us-gaap_MinorityInterestChangeInRedemptionValue_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_MinorityInterestChangeInRedemptionValue_639074823455511985" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLoss_639074823455511985" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:label="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_499e617c-864e-4146-891e-33a88af52491" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements" xlink:label="us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_499e617c-864e-4146-891e-33a88af52491" xlink:to="us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements_639074823455511985" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_499e617c-864e-4146-891e-33a88af52491" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_639074823455511985" order="2" use="optional" weight="1" />
  </calculationLink>
  <calculationLink xlink:role="http://www.valmont.com/role/DisclosureDefinedBenefitRetirementPlanDetails" xlink:type="extended" xlink:title="99941801 - Disclosure - DEFINED BENEFIT RETIREMENT PLAN (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost" xlink:label="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_6231881f-b43d-47da-ad85-068a4a04f62b" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DefinedBenefitPlanInterestCost" xlink:label="us-gaap_DefinedBenefitPlanInterestCost_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_6231881f-b43d-47da-ad85-068a4a04f62b" xlink:to="us-gaap_DefinedBenefitPlanInterestCost_639074823455511985" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets" xlink:label="us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_6231881f-b43d-47da-ad85-068a4a04f62b" xlink:to="us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets_639074823455511985" order="2" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses" xlink:label="us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_6231881f-b43d-47da-ad85-068a4a04f62b" xlink:to="us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses_639074823455511985" order="3" use="optional" weight="-1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit" xlink:label="us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_6231881f-b43d-47da-ad85-068a4a04f62b" xlink:to="us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit_639074823455511985" order="4" use="optional" weight="1" />
  </calculationLink>
  <calculationLink xlink:role="http://www.valmont.com/role/DisclosureLeasesScheduleOfAssetsAndLiabilitiesLesseeDetails" xlink:type="extended" xlink:title="99941902 - Disclosure - LEASES - Schedule of Assets and Liabilities Lessee (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiability" xlink:label="loc_us-gaap_OperatingLeaseLiability_c645f20a-54b2-4159-9090-f11140b84d47" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingLeaseLiability_c645f20a-54b2-4159-9090-f11140b84d47" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent_639074823455511985" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingLeaseLiability_c645f20a-54b2-4159-9090-f11140b84d47" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_639074823455511985" order="2" use="optional" weight="1" />
  </calculationLink>
  <calculationLink xlink:role="http://www.valmont.com/role/DisclosureLeasesScheduleOfFutureMinimumLeasePaymentsDetails" xlink:type="extended" xlink:title="99941904 - Disclosure - LEASES -Schedule of Future Minimum Lease Payments (Details)" xmlns="http://www.xbrl.org/2003/linkbase">
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_13209dac-e523-44c8-8d85-858aa69c2e68" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_13209dac-e523-44c8-8d85-858aa69c2e68" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_639074823455511985" order="1" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_13209dac-e523-44c8-8d85-858aa69c2e68" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_639074823455511985" order="2" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_13209dac-e523-44c8-8d85-858aa69c2e68" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_639074823455511985" order="3" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_13209dac-e523-44c8-8d85-858aa69c2e68" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_639074823455511985" order="4" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_13209dac-e523-44c8-8d85-858aa69c2e68" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_639074823455511985" order="5" use="optional" weight="1" />
    <loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" xlink:label="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_639074823455511985" />
    <calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_13209dac-e523-44c8-8d85-858aa69c2e68" xlink:to="us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_639074823455511985" order="6" use="optional" weight="1" />
  </calculationLink>
</link:linkbase>
