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

<!--XBRL Document Created with the Workiva Platform-->
<!--Copyright 2024 Workiva-->
<!--r:022a7468-076d-4a2a-a684-48ca441f5e25,g:da9e6ea4-a2c8-4033-80aa-e6379178eb75-->
<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <link:roleRef roleURI="http://www.immunitybio.com/role/CondensedConsolidatedBalanceSheets" xlink:type="simple" xlink:href="ibrx-20240630.xsd#CondensedConsolidatedBalanceSheets"/>
  <link:calculationLink xlink:role="http://www.immunitybio.com/role/CondensedConsolidatedBalanceSheets" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Assets_97ceaa85-4953-4f9a-b6a1-ae144eabf3de" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Assets"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsCurrent_3cd9a79a-da15-45cf-a1f6-c94dc7b875fa" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_97ceaa85-4953-4f9a-b6a1-ae144eabf3de" xlink:to="loc_us-gaap_AssetsCurrent_3cd9a79a-da15-45cf-a1f6-c94dc7b875fa" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MarketableSecuritiesNoncurrent_5e36a7c5-8324-4f1c-9d17-84aa339cc8d9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MarketableSecuritiesNoncurrent"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_97ceaa85-4953-4f9a-b6a1-ae144eabf3de" xlink:to="loc_us-gaap_MarketableSecuritiesNoncurrent_5e36a7c5-8324-4f1c-9d17-84aa339cc8d9" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_a5e2218d-48f7-4825-9b76-86c509bc62cd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_97ceaa85-4953-4f9a-b6a1-ae144eabf3de" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentNet_a5e2218d-48f7-4825-9b76-86c509bc62cd" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_7070e38c-ff79-41fe-85d0-359062ecb3a3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_97ceaa85-4953-4f9a-b6a1-ae144eabf3de" xlink:to="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_7070e38c-ff79-41fe-85d0-359062ecb3a3" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_ConvertibleNoteReceivableNonCurrent_6fbc9b1d-3876-4b49-8b33-2ee58fa15e33" xlink:href="ibrx-20240630.xsd#ibrx_ConvertibleNoteReceivableNonCurrent"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_97ceaa85-4953-4f9a-b6a1-ae144eabf3de" xlink:to="loc_ibrx_ConvertibleNoteReceivableNonCurrent_6fbc9b1d-3876-4b49-8b33-2ee58fa15e33" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseRightOfUseAsset_24658f06-38cf-424b-9ad9-8a20fb849b56" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_97ceaa85-4953-4f9a-b6a1-ae144eabf3de" xlink:to="loc_us-gaap_OperatingLeaseRightOfUseAsset_24658f06-38cf-424b-9ad9-8a20fb849b56" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherAssetsNoncurrent_b6af9d46-bf38-400c-8e43-310599bd736f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAssetsNoncurrent"/>
    <link:calculationArc order="7" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_97ceaa85-4953-4f9a-b6a1-ae144eabf3de" xlink:to="loc_us-gaap_OtherAssetsNoncurrent_b6af9d46-bf38-400c-8e43-310599bd736f" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Liabilities_8b21f010-e88b-42a3-8a56-ab544b08745c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Liabilities"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SecuredLongTermDebt_7fdfc83a-a22a-4f10-959e-c290dcfac61d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecuredLongTermDebt"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_8b21f010-e88b-42a3-8a56-ab544b08745c" xlink:to="loc_us-gaap_SecuredLongTermDebt_7fdfc83a-a22a-4f10-959e-c290dcfac61d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability_2cf77a0e-61f2-441f-9941-0f6974c2630c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_8b21f010-e88b-42a3-8a56-ab544b08745c" xlink:to="loc_us-gaap_EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability_2cf77a0e-61f2-441f-9941-0f6974c2630c" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConvertibleLongTermNotesPayable_c8a6cfe9-0590-469f-bf7c-7d3950bf5321" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleLongTermNotesPayable"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_8b21f010-e88b-42a3-8a56-ab544b08745c" xlink:to="loc_us-gaap_ConvertibleLongTermNotesPayable_c8a6cfe9-0590-469f-bf7c-7d3950bf5321" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesCurrent_b987003b-7cc2-46a1-bf9b-c826bf0c14dc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_8b21f010-e88b-42a3-8a56-ab544b08745c" xlink:to="loc_us-gaap_LiabilitiesCurrent_b987003b-7cc2-46a1-bf9b-c826bf0c14dc" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLiabilitiesNoncurrent_bc086f88-726e-434b-910a-0560243ef079" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesNoncurrent"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_8b21f010-e88b-42a3-8a56-ab544b08745c" xlink:to="loc_us-gaap_OtherLiabilitiesNoncurrent_bc086f88-726e-434b-910a-0560243ef079" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WarrantsAndRightsOutstanding_42d9f519-26e5-4060-b23a-e20c37b700d9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_8b21f010-e88b-42a3-8a56-ab544b08745c" xlink:to="loc_us-gaap_WarrantsAndRightsOutstanding_42d9f519-26e5-4060-b23a-e20c37b700d9" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiabilityNoncurrent_daa00838-4f49-4646-a8c5-5ce687b2ed4c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <link:calculationArc order="7" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_8b21f010-e88b-42a3-8a56-ab544b08745c" xlink:to="loc_us-gaap_OperatingLeaseLiabilityNoncurrent_daa00838-4f49-4646-a8c5-5ce687b2ed4c" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLongTermNotesPayable_883f5a40-c424-4d56-b845-6099356ad5ab" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLongTermNotesPayable"/>
    <link:calculationArc order="8" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_8b21f010-e88b-42a3-8a56-ab544b08745c" xlink:to="loc_us-gaap_OtherLongTermNotesPayable_883f5a40-c424-4d56-b845-6099356ad5ab" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesCurrent_3f1ccccc-c6ff-44fd-95f6-b1a6c142c14f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesCurrent"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsPayableCurrent_725d5c04-b21f-424c-88f2-9c828470a7d1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableCurrent"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_3f1ccccc-c6ff-44fd-95f6-b1a6c142c14f" xlink:to="loc_us-gaap_AccountsPayableCurrent_725d5c04-b21f-424c-88f2-9c828470a7d1" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiabilityCurrent_2e3f0eb1-26b5-4a99-8f18-e32cf8ed62f9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_3f1ccccc-c6ff-44fd-95f6-b1a6c142c14f" xlink:to="loc_us-gaap_OperatingLeaseLiabilityCurrent_2e3f0eb1-26b5-4a99-8f18-e32cf8ed62f9" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent_0ebdee2d-a887-49af-828d-027f655bddc3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_3f1ccccc-c6ff-44fd-95f6-b1a6c142c14f" xlink:to="loc_us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent_0ebdee2d-a887-49af-828d-027f655bddc3" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquity_cd73fc05-566d-4244-98cd-143b737b98f1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Liabilities_ab18d318-c518-4e88-9925-06ffa0f5d9eb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Liabilities"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_cd73fc05-566d-4244-98cd-143b737b98f1" xlink:to="loc_us-gaap_Liabilities_ab18d318-c518-4e88-9925-06ffa0f5d9eb" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommitmentsAndContingencies_a655a019-b065-4c5d-bfdd-7706327450b3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommitmentsAndContingencies"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_cd73fc05-566d-4244-98cd-143b737b98f1" xlink:to="loc_us-gaap_CommitmentsAndContingencies_a655a019-b065-4c5d-bfdd-7706327450b3" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_df0dac2d-8a62-455c-a55e-126fe118acfc" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_cd73fc05-566d-4244-98cd-143b737b98f1" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_df0dac2d-8a62-455c-a55e-126fe118acfc" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_58e1c702-1800-462f-baef-6bcd5d8ce69e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquity_3d1aa3bb-e7bc-4e25-bdc9-63c0ae234387" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_58e1c702-1800-462f-baef-6bcd5d8ce69e" xlink:to="loc_us-gaap_StockholdersEquity_3d1aa3bb-e7bc-4e25-bdc9-63c0ae234387" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MinorityInterest_09dba00f-249e-485e-aba1-3160fdc6989a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MinorityInterest"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_58e1c702-1800-462f-baef-6bcd5d8ce69e" xlink:to="loc_us-gaap_MinorityInterest_09dba00f-249e-485e-aba1-3160fdc6989a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsCurrent_78ef8b69-ca29-4a51-a4c9-17cd6f6c522c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsCurrent"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsReceivableNetCurrent_721e72c7-e105-4e22-907b-99c77f9ec385" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_78ef8b69-ca29-4a51-a4c9-17cd6f6c522c" xlink:to="loc_us-gaap_AccountsReceivableNetCurrent_721e72c7-e105-4e22-907b-99c77f9ec385" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_e813e0f7-1377-4356-b8f0-d41d9d6c5bdf" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_78ef8b69-ca29-4a51-a4c9-17cd6f6c522c" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_e813e0f7-1377-4356-b8f0-d41d9d6c5bdf" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryNet_9997a5ce-0233-4b86-88d5-cdaa198e6a7a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_78ef8b69-ca29-4a51-a4c9-17cd6f6c522c" xlink:to="loc_us-gaap_InventoryNet_9997a5ce-0233-4b86-88d5-cdaa198e6a7a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MarketableSecuritiesCurrent_9fccb7f2-aa05-4d51-b86e-c77ab3c99a2d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_MarketableSecuritiesCurrent"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_78ef8b69-ca29-4a51-a4c9-17cd6f6c522c" xlink:to="loc_us-gaap_MarketableSecuritiesCurrent_9fccb7f2-aa05-4d51-b86e-c77ab3c99a2d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherReceivablesNetCurrent_ead8d22d-0340-4535-9496-3a8e2ae2d6d5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherReceivablesNetCurrent"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_78ef8b69-ca29-4a51-a4c9-17cd6f6c522c" xlink:to="loc_us-gaap_OtherReceivablesNetCurrent_ead8d22d-0340-4535-9496-3a8e2ae2d6d5" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_7d6c4011-a582-435b-8f9d-cbd4640995d8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_78ef8b69-ca29-4a51-a4c9-17cd6f6c522c" xlink:to="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_7d6c4011-a582-435b-8f9d-cbd4640995d8" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquity_7c8e2de6-61ec-445e-a7a1-ed2020ba6032" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockValue_fe045ff3-8c9a-4cef-8c52-d85f6b595bc8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockValue"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_7c8e2de6-61ec-445e-a7a1-ed2020ba6032" xlink:to="loc_us-gaap_CommonStockValue_fe045ff3-8c9a-4cef-8c52-d85f6b595bc8" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AdditionalPaidInCapitalCommonStock_0622197f-949c-4e3d-81ec-af9148b4aebb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AdditionalPaidInCapitalCommonStock"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_7c8e2de6-61ec-445e-a7a1-ed2020ba6032" xlink:to="loc_us-gaap_AdditionalPaidInCapitalCommonStock_0622197f-949c-4e3d-81ec-af9148b4aebb" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetainedEarningsAccumulatedDeficit_a24f1791-6824-448a-92d8-e25ba6c7f13d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_7c8e2de6-61ec-445e-a7a1-ed2020ba6032" xlink:to="loc_us-gaap_RetainedEarningsAccumulatedDeficit_a24f1791-6824-448a-92d8-e25ba6c7f13d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_c613c48b-c2e1-401b-8853-49a24c0fe716" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_7c8e2de6-61ec-445e-a7a1-ed2020ba6032" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_c613c48b-c2e1-401b-8853-49a24c0fe716" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.immunitybio.com/role/CondensedConsolidatedStatementsofOperations" xlink:type="simple" xlink:href="ibrx-20240630.xsd#CondensedConsolidatedStatementsofOperations"/>
  <link:calculationLink xlink:role="http://www.immunitybio.com/role/CondensedConsolidatedStatementsofOperations" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLoss_c8a08b12-6477-449f-8c16-5d8dc940f89e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLoss"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_52a9d50d-85f3-4817-9da3-a1f5e1d46ac1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLoss_c8a08b12-6477-449f-8c16-5d8dc940f89e" xlink:to="loc_us-gaap_ProfitLoss_52a9d50d-85f3-4817-9da3-a1f5e1d46ac1" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_f72f1e5e-73c5-4dd2-b023-769a64a9d286" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLoss_c8a08b12-6477-449f-8c16-5d8dc940f89e" xlink:to="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_f72f1e5e-73c5-4dd2-b023-769a64a9d286" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NonoperatingIncomeExpense_f4387afa-b5af-404b-a9ac-8f2d8302153e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NonoperatingIncomeExpense"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromEquityMethodInvestments_4770fe69-e486-42b8-9284-d8d898054e8a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromEquityMethodInvestments"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NonoperatingIncomeExpense_f4387afa-b5af-404b-a9ac-8f2d8302153e" xlink:to="loc_us-gaap_IncomeLossFromEquityMethodInvestments_4770fe69-e486-42b8-9284-d8d898054e8a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAdjustmentOfWarrants_e94d5453-b474-47ec-ba6d-6b3332f2d8be" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAdjustmentOfWarrants"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NonoperatingIncomeExpense_f4387afa-b5af-404b-a9ac-8f2d8302153e" xlink:to="loc_us-gaap_FairValueAdjustmentOfWarrants_e94d5453-b474-47ec-ba6d-6b3332f2d8be" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_GainLossOnChangeInFairValueConvertibleNote_3e95b413-3418-43b2-8178-d0522a74d83b" xlink:href="ibrx-20240630.xsd#ibrx_GainLossOnChangeInFairValueConvertibleNote"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NonoperatingIncomeExpense_f4387afa-b5af-404b-a9ac-8f2d8302153e" xlink:to="loc_ibrx_GainLossOnChangeInFairValueConvertibleNote_3e95b413-3418-43b2-8178-d0522a74d83b" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeGainLossOnDerivativeNet_9b87e280-9bfc-4860-a2c7-19892379037b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeGainLossOnDerivativeNet"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NonoperatingIncomeExpense_f4387afa-b5af-404b-a9ac-8f2d8302153e" xlink:to="loc_us-gaap_DerivativeGainLossOnDerivativeNet_9b87e280-9bfc-4860-a2c7-19892379037b" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherNonoperatingIncomeExpense_119d30ca-9add-42da-b664-4f3054d84d73" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNonoperatingIncomeExpense"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NonoperatingIncomeExpense_f4387afa-b5af-404b-a9ac-8f2d8302153e" xlink:to="loc_us-gaap_OtherNonoperatingIncomeExpense_119d30ca-9add-42da-b664-4f3054d84d73" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainLossOnInvestments_a18f1f3e-6846-4238-a01a-797c4f435501" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnInvestments"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NonoperatingIncomeExpense_f4387afa-b5af-404b-a9ac-8f2d8302153e" xlink:to="loc_us-gaap_GainLossOnInvestments_a18f1f3e-6846-4238-a01a-797c4f435501" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_InterestExpenseNonoperatingExcludingSecuredDebt_a47ad12e-1d19-416f-ac96-12bcb0d29d9d" xlink:href="ibrx-20240630.xsd#ibrx_InterestExpenseNonoperatingExcludingSecuredDebt"/>
    <link:calculationArc order="7" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NonoperatingIncomeExpense_f4387afa-b5af-404b-a9ac-8f2d8302153e" xlink:to="loc_ibrx_InterestExpenseNonoperatingExcludingSecuredDebt_a47ad12e-1d19-416f-ac96-12bcb0d29d9d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_InterestExpenseNonoperatingSecuredDebt_bf947ebb-e3c6-47bf-91e4-dc3feb196990" xlink:href="ibrx-20240630.xsd#ibrx_InterestExpenseNonoperatingSecuredDebt"/>
    <link:calculationArc order="8" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NonoperatingIncomeExpense_f4387afa-b5af-404b-a9ac-8f2d8302153e" xlink:to="loc_ibrx_InterestExpenseNonoperatingSecuredDebt_bf947ebb-e3c6-47bf-91e4-dc3feb196990" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_719ecf32-7b64-4fc0-8a4b-81cb0ae56598" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_68464557-877b-42bb-8a1b-2ba26f8d7b94" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ProfitLoss_719ecf32-7b64-4fc0-8a4b-81cb0ae56598" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_68464557-877b-42bb-8a1b-2ba26f8d7b94" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_dd460e6e-1e03-4655-9a00-7b6aaf6804fd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ProfitLoss_719ecf32-7b64-4fc0-8a4b-81cb0ae56598" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit_dd460e6e-1e03-4655-9a00-7b6aaf6804fd" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_011b5bbb-ba0a-4231-87ba-aee2a13c0171" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingIncomeLoss_693a3b7f-2981-478d-8f3d-15628b5daadf" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingIncomeLoss"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_011b5bbb-ba0a-4231-87ba-aee2a13c0171" xlink:to="loc_us-gaap_OperatingIncomeLoss_693a3b7f-2981-478d-8f3d-15628b5daadf" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NonoperatingIncomeExpense_b07a7d3a-abf3-44eb-bace-19c78b7a9a28" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NonoperatingIncomeExpense"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_011b5bbb-ba0a-4231-87ba-aee2a13c0171" xlink:to="loc_us-gaap_NonoperatingIncomeExpense_b07a7d3a-abf3-44eb-bace-19c78b7a9a28" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingExpenses_030a9511-00c6-48ab-a41f-5d232497ae51" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingExpenses"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ResearchAndDevelopmentExpense_e0c3b6a8-9367-4878-931d-70b1c6cd5bb6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResearchAndDevelopmentExpense"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingExpenses_030a9511-00c6-48ab-a41f-5d232497ae51" xlink:to="loc_us-gaap_ResearchAndDevelopmentExpense_e0c3b6a8-9367-4878-931d-70b1c6cd5bb6" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SellingGeneralAndAdministrativeExpense_c0785b89-2008-4bd3-8a61-adcfb5c2d9be" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SellingGeneralAndAdministrativeExpense"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingExpenses_030a9511-00c6-48ab-a41f-5d232497ae51" xlink:to="loc_us-gaap_SellingGeneralAndAdministrativeExpense_c0785b89-2008-4bd3-8a61-adcfb5c2d9be" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostOfGoodsAndServicesSold_cebb090a-e0a4-462c-876f-e38aecf72184" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfGoodsAndServicesSold"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingExpenses_030a9511-00c6-48ab-a41f-5d232497ae51" xlink:to="loc_us-gaap_CostOfGoodsAndServicesSold_cebb090a-e0a4-462c-876f-e38aecf72184" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingIncomeLoss_b49c795e-8481-4ecc-8c72-6ce8cb659498" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingIncomeLoss"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_029b568e-a60a-4a94-9390-efa96f3db96b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingIncomeLoss_b49c795e-8481-4ecc-8c72-6ce8cb659498" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_029b568e-a60a-4a94-9390-efa96f3db96b" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingExpenses_3052d5b4-1af5-46f9-b42a-964018301362" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingExpenses"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingIncomeLoss_b49c795e-8481-4ecc-8c72-6ce8cb659498" xlink:to="loc_us-gaap_OperatingExpenses_3052d5b4-1af5-46f9-b42a-964018301362" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.immunitybio.com/role/CondensedConsolidatedStatementsofComprehensiveLoss" xlink:type="simple" xlink:href="ibrx-20240630.xsd#CondensedConsolidatedStatementsofComprehensiveLoss"/>
  <link:calculationLink xlink:role="http://www.immunitybio.com/role/CondensedConsolidatedStatementsofComprehensiveLoss" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTax_12ea992f-2438-4578-871f-c81308b571fb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTax"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_769fa3de-8f92-48a5-bc95-876a8268f17b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ComprehensiveIncomeNetOfTax_12ea992f-2438-4578-871f-c81308b571fb" xlink:to="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_769fa3de-8f92-48a5-bc95-876a8268f17b" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_a186da86-d2a0-4afc-9273-15f8e0c617fe" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ComprehensiveIncomeNetOfTax_12ea992f-2438-4578-871f-c81308b571fb" xlink:to="loc_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_a186da86-d2a0-4afc-9273-15f8e0c617fe" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_b2a56f43-f385-4f7a-9985-aa0053b67380" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTax"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentBeforeReclassificationAdjustmentsNetOfTax_6d946031-b213-4c60-ade9-fe1a885f8709" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentBeforeReclassificationAdjustmentsNetOfTax"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_b2a56f43-f385-4f7a-9985-aa0053b67380" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentBeforeReclassificationAdjustmentsNetOfTax_6d946031-b213-4c60-ade9-fe1a885f8709" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_c8d8dafe-f7ff-4fd2-8a2f-cab301565950" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_b2a56f43-f385-4f7a-9985-aa0053b67380" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_c8d8dafe-f7ff-4fd2-8a2f-cab301565950" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax_e43519b9-5f38-40d7-8ea9-899c5675a995" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax"/>
    <link:calculationArc order="3" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_b2a56f43-f385-4f7a-9985-aa0053b67380" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesNetOfTax_e43519b9-5f38-40d7-8ea9-899c5675a995" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_94c630c7-8048-4d3e-b8e5-9c9e00afd621" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_eeea62dc-5f0d-4959-b38f-662da44cd249" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_94c630c7-8048-4d3e-b8e5-9c9e00afd621" xlink:to="loc_us-gaap_ProfitLoss_eeea62dc-5f0d-4959-b38f-662da44cd249" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_142a0a33-b3c1-48ea-8087-2154008c5164" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTax"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_94c630c7-8048-4d3e-b8e5-9c9e00afd621" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_142a0a33-b3c1-48ea-8087-2154008c5164" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.immunitybio.com/role/CondensedConsolidatedStatementsofCashFlows" xlink:type="simple" xlink:href="ibrx-20240630.xsd#CondensedConsolidatedStatementsofCashFlows"/>
  <link:calculationLink xlink:role="http://www.immunitybio.com/role/CondensedConsolidatedStatementsofCashFlows" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_fa78fa49-0983-4133-ad9f-3cd5c2e4db9c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense_0c18d355-91fc-483f-ad90-de2155f456aa" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_fa78fa49-0983-4133-ad9f-3cd5c2e4db9c" xlink:to="loc_us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense_0c18d355-91fc-483f-ad90-de2155f456aa" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DepreciationDepletionAndAmortization_e0c1c77d-5341-4cef-9852-5fa5a5f287ba" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DepreciationDepletionAndAmortization"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_fa78fa49-0983-4133-ad9f-3cd5c2e4db9c" xlink:to="loc_us-gaap_DepreciationDepletionAndAmortization_e0c1c77d-5341-4cef-9852-5fa5a5f287ba" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsPayableTrade_d6dea92d-0965-4912-b474-b7b900e73414" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsPayableTrade"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_fa78fa49-0983-4133-ad9f-3cd5c2e4db9c" xlink:to="loc_us-gaap_IncreaseDecreaseInAccountsPayableTrade_d6dea92d-0965-4912-b474-b7b900e73414" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueOptionChangesInFairValueGainLoss1_3a7c0f7d-3142-4f4d-a6cf-a66861ca6d77" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueOptionChangesInFairValueGainLoss1"/>
    <link:calculationArc order="4" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_fa78fa49-0983-4133-ad9f-3cd5c2e4db9c" xlink:to="loc_us-gaap_FairValueOptionChangesInFairValueGainLoss1_3a7c0f7d-3142-4f4d-a6cf-a66861ca6d77" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FairValueAdjustmentOfWarrants_7d265808-75d6-46db-ac82-9dfc5fac7187" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueAdjustmentOfWarrants"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_fa78fa49-0983-4133-ad9f-3cd5c2e4db9c" xlink:to="loc_us-gaap_FairValueAdjustmentOfWarrants_7d265808-75d6-46db-ac82-9dfc5fac7187" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_a6b5c1d5-48c1-40f0-ba1e-278996b85e71" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets"/>
    <link:calculationArc order="6" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_fa78fa49-0983-4133-ad9f-3cd5c2e4db9c" xlink:to="loc_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_a6b5c1d5-48c1-40f0-ba1e-278996b85e71" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInOtherNoncurrentAssets_5f0d0dc3-a4a9-4e4f-b972-03f0f09fecca" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOtherNoncurrentAssets"/>
    <link:calculationArc order="7" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_fa78fa49-0983-4133-ad9f-3cd5c2e4db9c" xlink:to="loc_us-gaap_IncreaseDecreaseInOtherNoncurrentAssets_5f0d0dc3-a4a9-4e4f-b972-03f0f09fecca" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_45e63947-6e8e-4a9f-82de-ff35569110a9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProfitLoss"/>
    <link:calculationArc order="8" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_fa78fa49-0983-4133-ad9f-3cd5c2e4db9c" xlink:to="loc_us-gaap_ProfitLoss_45e63947-6e8e-4a9f-82de-ff35569110a9" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AmortizationOfFinancingCostsAndDiscounts_8dd887bf-8ba6-466c-8a73-a3d4444866c2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AmortizationOfFinancingCostsAndDiscounts"/>
    <link:calculationArc order="9" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_fa78fa49-0983-4133-ad9f-3cd5c2e4db9c" xlink:to="loc_us-gaap_AmortizationOfFinancingCostsAndDiscounts_8dd887bf-8ba6-466c-8a73-a3d4444866c2" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_TransactionCostsWarrantLiability_a76c4760-b8cd-4ed8-8c6f-83435f0f0062" xlink:href="ibrx-20240630.xsd#ibrx_TransactionCostsWarrantLiability"/>
    <link:calculationArc order="10" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_fa78fa49-0983-4133-ad9f-3cd5c2e4db9c" xlink:to="loc_ibrx_TransactionCostsWarrantLiability_a76c4760-b8cd-4ed8-8c6f-83435f0f0062" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInInventories_ac3abcbf-7ecd-44c5-a945-27468b4b39d6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInInventories"/>
    <link:calculationArc order="11" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_fa78fa49-0983-4133-ad9f-3cd5c2e4db9c" xlink:to="loc_us-gaap_IncreaseDecreaseInInventories_ac3abcbf-7ecd-44c5-a945-27468b4b39d6" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccretionAmortizationOfDiscountsAndPremiumsInvestments_80c2e860-f1f1-463b-af09-cfe119e9320d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccretionAmortizationOfDiscountsAndPremiumsInvestments"/>
    <link:calculationArc order="12" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_fa78fa49-0983-4133-ad9f-3cd5c2e4db9c" xlink:to="loc_us-gaap_AccretionAmortizationOfDiscountsAndPremiumsInvestments_80c2e860-f1f1-463b-af09-cfe119e9320d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_ChangeInFairValueOfDerivativeLiabilities_6a65dd80-309b-495e-aa96-58197f165573" xlink:href="ibrx-20240630.xsd#ibrx_ChangeInFairValueOfDerivativeLiabilities"/>
    <link:calculationArc order="13" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_fa78fa49-0983-4133-ad9f-3cd5c2e4db9c" xlink:to="loc_ibrx_ChangeInFairValueOfDerivativeLiabilities_6a65dd80-309b-495e-aa96-58197f165573" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShareBasedCompensation_7203a979-cea3-4c42-b22c-cf5871f4c0fd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation"/>
    <link:calculationArc order="14" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_fa78fa49-0983-4133-ad9f-3cd5c2e4db9c" xlink:to="loc_us-gaap_ShareBasedCompensation_7203a979-cea3-4c42-b22c-cf5871f4c0fd" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss_3a51381b-bfad-4d57-90cc-ec9d34305afa" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss"/>
    <link:calculationArc order="15" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_fa78fa49-0983-4133-ad9f-3cd5c2e4db9c" xlink:to="loc_us-gaap_EquitySecuritiesFvNiUnrealizedGainLoss_3a51381b-bfad-4d57-90cc-ec9d34305afa" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_InterestExpenseNonoperatingSecuredDebtNet_7902c607-444a-443f-bb4c-e963f12134a3" xlink:href="ibrx-20240630.xsd#ibrx_InterestExpenseNonoperatingSecuredDebtNet"/>
    <link:calculationArc order="16" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_fa78fa49-0983-4133-ad9f-3cd5c2e4db9c" xlink:to="loc_ibrx_InterestExpenseNonoperatingSecuredDebtNet_7902c607-444a-443f-bb4c-e963f12134a3" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsReceivable_b297a678-7f64-4c5f-a4c9-68946b0ef6eb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <link:calculationArc order="17" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_fa78fa49-0983-4133-ad9f-3cd5c2e4db9c" xlink:to="loc_us-gaap_IncreaseDecreaseInAccountsReceivable_b297a678-7f64-4c5f-a4c9-68946b0ef6eb" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_IncreaseDecreaseInDueToRelatedPartiesCurrentAndNonCurrent_4a65db67-14d4-4b8d-9cfa-a0ef78f48117" xlink:href="ibrx-20240630.xsd#ibrx_IncreaseDecreaseInDueToRelatedPartiesCurrentAndNonCurrent"/>
    <link:calculationArc order="18" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_fa78fa49-0983-4133-ad9f-3cd5c2e4db9c" xlink:to="loc_ibrx_IncreaseDecreaseInDueToRelatedPartiesCurrentAndNonCurrent_4a65db67-14d4-4b8d-9cfa-a0ef78f48117" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInOperatingLeaseLiability_c1ac6c39-25f6-4169-a191-56e930611244" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOperatingLeaseLiability"/>
    <link:calculationArc order="19" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_fa78fa49-0983-4133-ad9f-3cd5c2e4db9c" xlink:to="loc_us-gaap_IncreaseDecreaseInOperatingLeaseLiability_c1ac6c39-25f6-4169-a191-56e930611244" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherNoncashIncomeExpense_50b29351-918e-4972-8424-5c895ba90674" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherNoncashIncomeExpense"/>
    <link:calculationArc order="20" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_fa78fa49-0983-4133-ad9f-3cd5c2e4db9c" xlink:to="loc_us-gaap_OtherNoncashIncomeExpense_50b29351-918e-4972-8424-5c895ba90674" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherOperatingActivitiesCashFlowStatement_76fa21e1-c686-4e4d-81d5-401e4d0deedd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherOperatingActivitiesCashFlowStatement"/>
    <link:calculationArc order="21" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_fa78fa49-0983-4133-ad9f-3cd5c2e4db9c" xlink:to="loc_us-gaap_OtherOperatingActivitiesCashFlowStatement_76fa21e1-c686-4e4d-81d5-401e4d0deedd" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities_41917c7c-a197-4677-a873-095fc4b6188d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities"/>
    <link:calculationArc order="22" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_fa78fa49-0983-4133-ad9f-3cd5c2e4db9c" xlink:to="loc_us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities_41917c7c-a197-4677-a873-095fc4b6188d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_32cf9a19-e2e7-4866-90fc-ece8f23eee40" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromStockOptionsExercised_f63f79ed-8a4d-4a75-a69d-63caa4155a77" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromStockOptionsExercised"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_32cf9a19-e2e7-4866-90fc-ece8f23eee40" xlink:to="loc_us-gaap_ProceedsFromStockOptionsExercised_f63f79ed-8a4d-4a75-a69d-63caa4155a77" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeasePrincipalPayments_f1ed84e2-4756-40a4-a161-5ff367a04aa2" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeasePrincipalPayments"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_32cf9a19-e2e7-4866-90fc-ece8f23eee40" xlink:to="loc_us-gaap_FinanceLeasePrincipalPayments_f1ed84e2-4756-40a4-a161-5ff367a04aa2" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromIssuanceOfSecuredDebt_2f964ba3-cbe8-4a8c-a490-1c198b347ee7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfSecuredDebt"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_32cf9a19-e2e7-4866-90fc-ece8f23eee40" xlink:to="loc_us-gaap_ProceedsFromIssuanceOfSecuredDebt_2f964ba3-cbe8-4a8c-a490-1c198b347ee7" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromWarrantExercises_f6b2f195-9a8a-4331-a00f-c47e0dc5aff5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromWarrantExercises"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_32cf9a19-e2e7-4866-90fc-ece8f23eee40" xlink:to="loc_us-gaap_ProceedsFromWarrantExercises_f6b2f195-9a8a-4331-a00f-c47e0dc5aff5" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromRelatedPartyDebt_9afef9c9-d114-4643-9450-a450ff4d9159" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromRelatedPartyDebt"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_32cf9a19-e2e7-4866-90fc-ece8f23eee40" xlink:to="loc_us-gaap_ProceedsFromRelatedPartyDebt_9afef9c9-d114-4643-9450-a450ff4d9159" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromIssuanceOfCommonStock_91c85c84-2fb6-4205-a261-0da10a6f78e1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_32cf9a19-e2e7-4866-90fc-ece8f23eee40" xlink:to="loc_us-gaap_ProceedsFromIssuanceOfCommonStock_91c85c84-2fb6-4205-a261-0da10a6f78e1" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation_2a81771f-7852-47d2-9c35-528c4b4f6c34" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation"/>
    <link:calculationArc order="7" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_32cf9a19-e2e7-4866-90fc-ece8f23eee40" xlink:to="loc_us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation_2a81771f-7852-47d2-9c35-528c4b4f6c34" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_d50367fd-3438-4470-8057-06b3fb07c124" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_a3cc1ab5-0773-4697-bde9-a0ea6a2429e4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <link:calculationArc order="1" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_d50367fd-3438-4470-8057-06b3fb07c124" xlink:to="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_a3cc1ab5-0773-4697-bde9-a0ea6a2429e4" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromSaleAndMaturityOfMarketableSecurities_1de5178e-e4b4-481a-8404-67dd153ee96e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromSaleAndMaturityOfMarketableSecurities"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_d50367fd-3438-4470-8057-06b3fb07c124" xlink:to="loc_us-gaap_ProceedsFromSaleAndMaturityOfMarketableSecurities_1de5178e-e4b4-481a-8404-67dd153ee96e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromMaturitiesPrepaymentsAndCallsOfAvailableForSaleSecurities_9c3efa0d-eaea-4598-a19c-d79979cfd8b8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProceedsFromMaturitiesPrepaymentsAndCallsOfAvailableForSaleSecurities"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_d50367fd-3438-4470-8057-06b3fb07c124" xlink:to="loc_us-gaap_ProceedsFromMaturitiesPrepaymentsAndCallsOfAvailableForSaleSecurities_9c3efa0d-eaea-4598-a19c-d79979cfd8b8" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt_7cd672ff-36c2-4ee3-b498-152d599b81db" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt"/>
    <link:calculationArc order="4" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_d50367fd-3438-4470-8057-06b3fb07c124" xlink:to="loc_us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt_7cd672ff-36c2-4ee3-b498-152d599b81db" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_bfed83cf-115f-4505-a418-b48a817d3042" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_7ff15a4b-3c4f-4d04-a2fa-b2c3c7e172a0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_bfed83cf-115f-4505-a418-b48a817d3042" xlink:to="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_7ff15a4b-3c4f-4d04-a2fa-b2c3c7e172a0" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_52ab6854-9109-4e08-b642-dd27498e99a4" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_bfed83cf-115f-4505-a418-b48a817d3042" xlink:to="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_52ab6854-9109-4e08-b642-dd27498e99a4" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_08a03b16-55d8-47fc-af09-6e3cc1d77417" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_bfed83cf-115f-4505-a418-b48a817d3042" xlink:to="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_08a03b16-55d8-47fc-af09-6e3cc1d77417" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_46a82c99-4614-42c2-8abb-0b07397faa3d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_bfed83cf-115f-4505-a418-b48a817d3042" xlink:to="loc_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_46a82c99-4614-42c2-8abb-0b07397faa3d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_4b604590-8a54-4f4c-98a5-b39cf029d14c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_9e2430dc-b9fc-4a6a-93a2-f29be27ffda0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_4b604590-8a54-4f4c-98a5-b39cf029d14c" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_9e2430dc-b9fc-4a6a-93a2-f29be27ffda0" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_150debfe-52c7-4386-94b1-483a00d898b6" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RestrictedCashAndCashEquivalentsNoncurrent"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_4b604590-8a54-4f4c-98a5-b39cf029d14c" xlink:to="loc_us-gaap_RestrictedCashAndCashEquivalentsNoncurrent_150debfe-52c7-4386-94b1-483a00d898b6" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.immunitybio.com/role/FinancialStatementDetailsPrepaidExpensesandOtherCurrentAssetsDetail" xlink:type="simple" xlink:href="ibrx-20240630.xsd#FinancialStatementDetailsPrepaidExpensesandOtherCurrentAssetsDetail"/>
  <link:calculationLink xlink:role="http://www.immunitybio.com/role/FinancialStatementDetailsPrepaidExpensesandOtherCurrentAssetsDetail" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_384b82de-eb02-47fe-8bc0-58442bff4cd3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_InsurancePremiumFinancingAsset_e34c154b-3f5c-4fc2-b8de-304f5a6d7236" xlink:href="ibrx-20240630.xsd#ibrx_InsurancePremiumFinancingAsset"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_384b82de-eb02-47fe-8bc0-58442bff4cd3" xlink:to="loc_ibrx_InsurancePremiumFinancingAsset_e34c154b-3f5c-4fc2-b8de-304f5a6d7236" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_PrepaidServices_7e42622e-4ad6-4568-aaa2-7e0dda870650" xlink:href="ibrx-20240630.xsd#ibrx_PrepaidServices"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_384b82de-eb02-47fe-8bc0-58442bff4cd3" xlink:to="loc_ibrx_PrepaidServices_7e42622e-4ad6-4568-aaa2-7e0dda870650" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_PrepaidResearchAndDevelopmentCosts_39745d15-ced7-44b0-8636-10344ebd3d8a" xlink:href="ibrx-20240630.xsd#ibrx_PrepaidResearchAndDevelopmentCosts"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_384b82de-eb02-47fe-8bc0-58442bff4cd3" xlink:to="loc_ibrx_PrepaidResearchAndDevelopmentCosts_39745d15-ced7-44b0-8636-10344ebd3d8a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherAssetsCurrent_3c1ddedd-e11b-4938-9425-9fe82637bf64" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAssetsCurrent"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_384b82de-eb02-47fe-8bc0-58442bff4cd3" xlink:to="loc_us-gaap_OtherAssetsCurrent_3c1ddedd-e11b-4938-9425-9fe82637bf64" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PrepaidInsurance_a2fd8f64-8d6e-42c2-86ca-6f5e44c87d37" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidInsurance"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_384b82de-eb02-47fe-8bc0-58442bff4cd3" xlink:to="loc_us-gaap_PrepaidInsurance_a2fd8f64-8d6e-42c2-86ca-6f5e44c87d37" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PrepaidRent_fe59c964-d103-4392-91ab-d1f262f19c7a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidRent"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_384b82de-eb02-47fe-8bc0-58442bff4cd3" xlink:to="loc_us-gaap_PrepaidRent_fe59c964-d103-4392-91ab-d1f262f19c7a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_HostingArrangementServiceContractImplementationCostCapitalizedAfterAccumulatedAmortization_1d01c10b-a4fb-44d9-a749-7e514ee32353" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_HostingArrangementServiceContractImplementationCostCapitalizedAfterAccumulatedAmortization"/>
    <link:calculationArc order="7" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_384b82de-eb02-47fe-8bc0-58442bff4cd3" xlink:to="loc_us-gaap_HostingArrangementServiceContractImplementationCostCapitalizedAfterAccumulatedAmortization_1d01c10b-a4fb-44d9-a749-7e514ee32353" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_PrepaidSoftwareLicenseFees_24e70a6a-1574-4757-b935-326e689ae998" xlink:href="ibrx-20240630.xsd#ibrx_PrepaidSoftwareLicenseFees"/>
    <link:calculationArc order="8" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_384b82de-eb02-47fe-8bc0-58442bff4cd3" xlink:to="loc_ibrx_PrepaidSoftwareLicenseFees_24e70a6a-1574-4757-b935-326e689ae998" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InsuranceSettlementsReceivableCurrent_6c547824-c57b-4331-b893-5ef821a3121d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InsuranceSettlementsReceivableCurrent"/>
    <link:calculationArc order="9" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_384b82de-eb02-47fe-8bc0-58442bff4cd3" xlink:to="loc_us-gaap_InsuranceSettlementsReceivableCurrent_6c547824-c57b-4331-b893-5ef821a3121d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_PrepaidEquipmentMaintenance_52c517b3-98a4-450b-8223-4bdac47ba612" xlink:href="ibrx-20240630.xsd#ibrx_PrepaidEquipmentMaintenance"/>
    <link:calculationArc order="10" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_384b82de-eb02-47fe-8bc0-58442bff4cd3" xlink:to="loc_ibrx_PrepaidEquipmentMaintenance_52c517b3-98a4-450b-8223-4bdac47ba612" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.immunitybio.com/role/FinancialStatementDetailsInventoriesDetail" xlink:type="simple" xlink:href="ibrx-20240630.xsd#FinancialStatementDetailsInventoriesDetail"/>
  <link:calculationLink xlink:role="http://www.immunitybio.com/role/FinancialStatementDetailsInventoriesDetail" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryNet_140c5b12-19dc-4cf4-a0c7-fe2ec64679a7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryRawMaterialsNetOfReserves_c6dca320-4378-4039-9648-8a73c1ee19f5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryRawMaterialsNetOfReserves"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InventoryNet_140c5b12-19dc-4cf4-a0c7-fe2ec64679a7" xlink:to="loc_us-gaap_InventoryRawMaterialsNetOfReserves_c6dca320-4378-4039-9648-8a73c1ee19f5" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryFinishedGoodsNetOfReserves_9c78cf71-d06b-46c2-b63d-75f98d4ffb4f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryFinishedGoodsNetOfReserves"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InventoryNet_140c5b12-19dc-4cf4-a0c7-fe2ec64679a7" xlink:to="loc_us-gaap_InventoryFinishedGoodsNetOfReserves_9c78cf71-d06b-46c2-b63d-75f98d4ffb4f" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryWorkInProcessNetOfReserves_331e23a9-87f5-40d7-9cb4-69b1b26f0df1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryWorkInProcessNetOfReserves"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InventoryNet_140c5b12-19dc-4cf4-a0c7-fe2ec64679a7" xlink:to="loc_us-gaap_InventoryWorkInProcessNetOfReserves_331e23a9-87f5-40d7-9cb4-69b1b26f0df1" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.immunitybio.com/role/FinancialStatementDetailsPropertyPlantandEquipmentNetDetail" xlink:type="simple" xlink:href="ibrx-20240630.xsd#FinancialStatementDetailsPropertyPlantandEquipmentNetDetail"/>
  <link:calculationLink xlink:role="http://www.immunitybio.com/role/FinancialStatementDetailsPropertyPlantandEquipmentNetDetail" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_5640dac2-98f4-462b-ac14-f0cbd6506fc8" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentGross_1831247e-b21a-4f11-9603-a36c6217351e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentNet_5640dac2-98f4-462b-ac14-f0cbd6506fc8" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentGross_1831247e-b21a-4f11-9603-a36c6217351e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_39004446-68ec-4722-a4df-250f67c94117" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentNet_5640dac2-98f4-462b-ac14-f0cbd6506fc8" xlink:to="loc_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_39004446-68ec-4722-a4df-250f67c94117" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.immunitybio.com/role/FinancialStatementDetailsIntangibleAssetsNetDetail" xlink:type="simple" xlink:href="ibrx-20240630.xsd#FinancialStatementDetailsIntangibleAssetsNetDetail"/>
  <link:calculationLink xlink:role="http://www.immunitybio.com/role/FinancialStatementDetailsIntangibleAssetsNetDetail" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsNet_357472a6-85c0-453d-8d7f-a79d1d881828" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsNet"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_FiniteLivedIntangibleAssetsAccumulatedImpairment_5d712f2d-f99e-45ec-a2bd-dacc4b84934f" xlink:href="ibrx-20240630.xsd#ibrx_FiniteLivedIntangibleAssetsAccumulatedImpairment"/>
    <link:calculationArc order="1" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsNet_357472a6-85c0-453d-8d7f-a79d1d881828" xlink:to="loc_ibrx_FiniteLivedIntangibleAssetsAccumulatedImpairment_5d712f2d-f99e-45ec-a2bd-dacc4b84934f" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_f1e0b3ef-23d0-45fa-a310-e712614aae7f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsNet_357472a6-85c0-453d-8d7f-a79d1d881828" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_f1e0b3ef-23d0-45fa-a310-e712614aae7f" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsGross_1a1a6fc3-4ccc-4325-b8c9-f11a3bf3cbee" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsGross"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsNet_357472a6-85c0-453d-8d7f-a79d1d881828" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsGross_1a1a6fc3-4ccc-4325-b8c9-f11a3bf3cbee" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_d04582d5-7af4-4811-89ee-1e4968b8ea7f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_FiniteLivedIntangibleAssetsAccumulatedImpairment_d400432a-686c-4ee4-a893-2585eb4fb930" xlink:href="ibrx-20240630.xsd#ibrx_FiniteLivedIntangibleAssetsAccumulatedImpairment"/>
    <link:calculationArc order="1" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_d04582d5-7af4-4811-89ee-1e4968b8ea7f" xlink:to="loc_ibrx_FiniteLivedIntangibleAssetsAccumulatedImpairment_d400432a-686c-4ee4-a893-2585eb4fb930" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IntangibleAssetsGrossExcludingGoodwill_ac08fbe2-7ecf-48f6-a77d-8fc5551a154a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsGrossExcludingGoodwill"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_d04582d5-7af4-4811-89ee-1e4968b8ea7f" xlink:to="loc_us-gaap_IntangibleAssetsGrossExcludingGoodwill_ac08fbe2-7ecf-48f6-a77d-8fc5551a154a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_d8819da5-d9ec-4706-81c0-0ea9ba0a4ca7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization"/>
    <link:calculationArc order="3" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_d04582d5-7af4-4811-89ee-1e4968b8ea7f" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_d8819da5-d9ec-4706-81c0-0ea9ba0a4ca7" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IntangibleAssetsGrossExcludingGoodwill_90440404-a36e-4c55-8d18-5eb39828869a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsGrossExcludingGoodwill"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill_4f43a4d4-ef13-46c8-830a-5a4a8774b8b0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IntangibleAssetsGrossExcludingGoodwill_90440404-a36e-4c55-8d18-5eb39828869a" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill_4f43a4d4-ef13-46c8-830a-5a4a8774b8b0" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsGross_609d4bae-1226-4d91-89ea-35b0a8247650" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsGross"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IntangibleAssetsGrossExcludingGoodwill_90440404-a36e-4c55-8d18-5eb39828869a" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsGross_609d4bae-1226-4d91-89ea-35b0a8247650" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill_b753d965-e732-4e11-bd69-39fb5b2115b5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_IndefiniteLivedIntangibleAssetsAccumulatedImpairment_18981c67-01a8-43bd-ae03-74ec94aa0b39" xlink:href="ibrx-20240630.xsd#ibrx_IndefiniteLivedIntangibleAssetsAccumulatedImpairment"/>
    <link:calculationArc order="1" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill_b753d965-e732-4e11-bd69-39fb5b2115b5" xlink:to="loc_ibrx_IndefiniteLivedIntangibleAssetsAccumulatedImpairment_18981c67-01a8-43bd-ae03-74ec94aa0b39" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_IndefiniteLivedIntangibleAssetsGrossExcludingGoodwill_d1101075-1ae4-4887-833f-45cf04006b43" xlink:href="ibrx-20240630.xsd#ibrx_IndefiniteLivedIntangibleAssetsGrossExcludingGoodwill"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill_b753d965-e732-4e11-bd69-39fb5b2115b5" xlink:to="loc_ibrx_IndefiniteLivedIntangibleAssetsGrossExcludingGoodwill_d1101075-1ae4-4887-833f-45cf04006b43" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.immunitybio.com/role/FinancialStatementDetailsIntangibleAssetsNetDetail_1" xlink:type="simple" xlink:href="ibrx-20240630.xsd#FinancialStatementDetailsIntangibleAssetsNetDetail_1"/>
  <link:calculationLink xlink:role="http://www.immunitybio.com/role/FinancialStatementDetailsIntangibleAssetsNetDetail_1" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_46663cc4-4a05-4898-81ee-82663d2170e1" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill_29dc5fbd-8d5b-4fc9-a681-d7c9686ef996" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_46663cc4-4a05-4898-81ee-82663d2170e1" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill_29dc5fbd-8d5b-4fc9-a681-d7c9686ef996" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsNet_962693e3-6e02-43d8-8eed-43e592535bd7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsNet"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_46663cc4-4a05-4898-81ee-82663d2170e1" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsNet_962693e3-6e02-43d8-8eed-43e592535bd7" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsNet_73e20995-20d4-4bc2-82bb-3c80b98b1cb3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsNet"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_84bfb436-76a4-473a-8d5d-b4902e98e271" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsNet_73e20995-20d4-4bc2-82bb-3c80b98b1cb3" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_84bfb436-76a4-473a-8d5d-b4902e98e271" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_4d52f5e9-2057-434b-8b85-114dae2b22c9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsNet_73e20995-20d4-4bc2-82bb-3c80b98b1cb3" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_4d52f5e9-2057-434b-8b85-114dae2b22c9" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_b585ef4d-4b74-4ccd-b62e-ff41837ee926" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsNet_73e20995-20d4-4bc2-82bb-3c80b98b1cb3" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_b585ef4d-4b74-4ccd-b62e-ff41837ee926" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_2dfd28ed-e07f-4ba5-9742-463e3d16b3c5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsNet_73e20995-20d4-4bc2-82bb-3c80b98b1cb3" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_2dfd28ed-e07f-4ba5-9742-463e3d16b3c5" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_69fdb898-14a9-4ea8-be42-3b0328d18945" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsNet_73e20995-20d4-4bc2-82bb-3c80b98b1cb3" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_69fdb898-14a9-4ea8-be42-3b0328d18945" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_1b8fa022-8f23-4440-b2ea-615236eece4f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsNet_73e20995-20d4-4bc2-82bb-3c80b98b1cb3" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_1b8fa022-8f23-4440-b2ea-615236eece4f" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_79aefa5b-30e9-4f2f-99f2-7c0c20cdfc42" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear"/>
    <link:calculationArc order="7" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsNet_73e20995-20d4-4bc2-82bb-3c80b98b1cb3" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_79aefa5b-30e9-4f2f-99f2-7c0c20cdfc42" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.immunitybio.com/role/FinancialStatementDetailsAccruedExpensesandOtherLiabilitiesDetail" xlink:type="simple" xlink:href="ibrx-20240630.xsd#FinancialStatementDetailsAccruedExpensesandOtherLiabilitiesDetail"/>
  <link:calculationLink xlink:role="http://www.immunitybio.com/role/FinancialStatementDetailsAccruedExpensesandOtherLiabilitiesDetail" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccruedLiabilitiesCurrent_ab95e245-254f-4e8b-acbc-2727e8509c0b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_AccruedConstructionCostsCurrent_fb1f5824-a696-40c0-b02b-63a543b0a94e" xlink:href="ibrx-20240630.xsd#ibrx_AccruedConstructionCostsCurrent"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrent_ab95e245-254f-4e8b-acbc-2727e8509c0b" xlink:to="loc_ibrx_AccruedConstructionCostsCurrent_fb1f5824-a696-40c0-b02b-63a543b0a94e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_FinancingObligationCurrent_d19575e6-956e-45af-b9c7-7776da5a7bf5" xlink:href="ibrx-20240630.xsd#ibrx_FinancingObligationCurrent"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrent_ab95e245-254f-4e8b-acbc-2727e8509c0b" xlink:to="loc_ibrx_FinancingObligationCurrent_d19575e6-956e-45af-b9c7-7776da5a7bf5" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccruedSalariesCurrent_39471886-0c2e-4cd7-96d7-15bd91008b0c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedSalariesCurrent"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrent_ab95e245-254f-4e8b-acbc-2727e8509c0b" xlink:to="loc_us-gaap_AccruedSalariesCurrent_39471886-0c2e-4cd7-96d7-15bd91008b0c" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccruedBonusesCurrent_d42dc6da-e41a-47fa-8f1d-3c5adac936c7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedBonusesCurrent"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrent_ab95e245-254f-4e8b-acbc-2727e8509c0b" xlink:to="loc_us-gaap_AccruedBonusesCurrent_d42dc6da-e41a-47fa-8f1d-3c5adac936c7" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccruedProfessionalFeesCurrent_6f81d2e5-51cd-404b-b438-be6089477791" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccruedProfessionalFeesCurrent"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrent_ab95e245-254f-4e8b-acbc-2727e8509c0b" xlink:to="loc_us-gaap_AccruedProfessionalFeesCurrent_6f81d2e5-51cd-404b-b438-be6089477791" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_AccruedResearchAndDevelopmentCosts_39157c0e-5d1f-46b9-a619-d62c5d5089c9" xlink:href="ibrx-20240630.xsd#ibrx_AccruedResearchAndDevelopmentCosts"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrent_ab95e245-254f-4e8b-acbc-2727e8509c0b" xlink:to="loc_ibrx_AccruedResearchAndDevelopmentCosts_39157c0e-5d1f-46b9-a619-d62c5d5089c9" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherAccruedLiabilitiesCurrent_5128e461-2a95-40c6-82a5-9edd4cb6da71" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherAccruedLiabilitiesCurrent"/>
    <link:calculationArc order="7" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrent_ab95e245-254f-4e8b-acbc-2727e8509c0b" xlink:to="loc_us-gaap_OtherAccruedLiabilitiesCurrent_5128e461-2a95-40c6-82a5-9edd4cb6da71" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_AccruedPreclinicalAndClinicalTrialCosts_61ab2c67-7f20-4eb8-9d97-19294557fea1" xlink:href="ibrx-20240630.xsd#ibrx_AccruedPreclinicalAndClinicalTrialCosts"/>
    <link:calculationArc order="8" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AccruedLiabilitiesCurrent_ab95e245-254f-4e8b-acbc-2727e8509c0b" xlink:to="loc_ibrx_AccruedPreclinicalAndClinicalTrialCosts_61ab2c67-7f20-4eb8-9d97-19294557fea1" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.immunitybio.com/role/FinancialStatementDetailsInterestandInvestmentIncomeLossNetDetail" xlink:type="simple" xlink:href="ibrx-20240630.xsd#FinancialStatementDetailsInterestandInvestmentIncomeLossNetDetail"/>
  <link:calculationLink xlink:role="http://www.immunitybio.com/role/FinancialStatementDetailsInterestandInvestmentIncomeLossNetDetail" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainLossOnInvestments_05fae438-f38a-4d56-aaf8-a3591a8117a0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GainLossOnInvestments"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtAndEquitySecuritiesUnrealizedGainLoss_b71f0e54-5a92-497b-8fd1-837913b6eddd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtAndEquitySecuritiesUnrealizedGainLoss"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_GainLossOnInvestments_05fae438-f38a-4d56-aaf8-a3591a8117a0" xlink:to="loc_us-gaap_DebtAndEquitySecuritiesUnrealizedGainLoss_b71f0e54-5a92-497b-8fd1-837913b6eddd" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestAndOtherIncome_950b18a0-48b7-43cc-9588-c5df9de9d55a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestAndOtherIncome"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_GainLossOnInvestments_05fae438-f38a-4d56-aaf8-a3591a8117a0" xlink:to="loc_us-gaap_InterestAndOtherIncome_950b18a0-48b7-43cc-9588-c5df9de9d55a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentIncomeNetAmortizationOfDiscountAndPremium_b76cceea-c64d-4d58-b37f-d30ab195da40" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentIncomeNetAmortizationOfDiscountAndPremium"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_GainLossOnInvestments_05fae438-f38a-4d56-aaf8-a3591a8117a0" xlink:to="loc_us-gaap_InvestmentIncomeNetAmortizationOfDiscountAndPremium_b76cceea-c64d-4d58-b37f-d30ab195da40" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RealizedInvestmentGainsLosses_7b91d051-4906-4f8d-ac22-60b5dd56b984" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RealizedInvestmentGainsLosses"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_GainLossOnInvestments_05fae438-f38a-4d56-aaf8-a3591a8117a0" xlink:to="loc_us-gaap_RealizedInvestmentGainsLosses_7b91d051-4906-4f8d-ac22-60b5dd56b984" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.immunitybio.com/role/FinancialStatementDetailsInterestExpenseDetail" xlink:type="simple" xlink:href="ibrx-20240630.xsd#FinancialStatementDetailsInterestExpenseDetail"/>
  <link:calculationLink xlink:role="http://www.immunitybio.com/role/FinancialStatementDetailsInterestExpenseDetail" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpense_00270a7c-677f-49f9-a45b-b98c442e6da0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpense"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AmortizationOfDebtDiscountPremium_52354b59-bd83-4981-b757-0cd62a98377c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AmortizationOfDebtDiscountPremium"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InterestExpense_00270a7c-677f-49f9-a45b-b98c442e6da0" xlink:to="loc_us-gaap_AmortizationOfDebtDiscountPremium_52354b59-bd83-4981-b757-0cd62a98377c" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpenseOther_175b5a97-a9cc-43e1-a468-1e49364da195" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpenseOther"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InterestExpense_00270a7c-677f-49f9-a45b-b98c442e6da0" xlink:to="loc_us-gaap_InterestExpenseOther_175b5a97-a9cc-43e1-a468-1e49364da195" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpenseDebt_4530a95b-f4a3-4cd4-a41b-8ca3abff9179" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InterestExpenseDebt"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InterestExpense_00270a7c-677f-49f9-a45b-b98c442e6da0" xlink:to="loc_us-gaap_InterestExpenseDebt_4530a95b-f4a3-4cd4-a41b-8ca3abff9179" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.immunitybio.com/role/FinancialInstrumentsAvailableforSaleMarketableDebtSecuritiesDetail" xlink:type="simple" xlink:href="ibrx-20240630.xsd#FinancialInstrumentsAvailableforSaleMarketableDebtSecuritiesDetail"/>
  <link:calculationLink xlink:role="http://www.immunitybio.com/role/FinancialInstrumentsAvailableforSaleMarketableDebtSecuritiesDetail" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis_7027aee4-01bd-494e-bf67-b29c05e0bf6c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax_3de18aff-8491-4f92-9777-e34f0d8ca24f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax"/>
    <link:calculationArc order="1" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis_7027aee4-01bd-494e-bf67-b29c05e0bf6c" xlink:to="loc_us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax_3de18aff-8491-4f92-9777-e34f0d8ca24f" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax_ab2f85a7-a325-472d-9eaf-8da01c9fa7b9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis_7027aee4-01bd-494e-bf67-b29c05e0bf6c" xlink:to="loc_us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax_ab2f85a7-a325-472d-9eaf-8da01c9fa7b9" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AvailableForSaleSecuritiesDebtSecurities_faa57c6e-9474-4fac-8543-7719fa2d0cbb" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AvailableForSaleSecuritiesDebtSecurities"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis_7027aee4-01bd-494e-bf67-b29c05e0bf6c" xlink:to="loc_us-gaap_AvailableForSaleSecuritiesDebtSecurities_faa57c6e-9474-4fac-8543-7719fa2d0cbb" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.immunitybio.com/role/LeaseArrangementsSupplementalBalanceSheetInformationDetail" xlink:type="simple" xlink:href="ibrx-20240630.xsd#LeaseArrangementsSupplementalBalanceSheetInformationDetail"/>
  <link:calculationLink xlink:role="http://www.immunitybio.com/role/LeaseArrangementsSupplementalBalanceSheetInformationDetail" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LeaseLiability_de727c8c-e40f-4d0e-a01e-ddadcb8198f7" xlink:href="ibrx-20240630.xsd#ibrx_LeaseLiability"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiabilityNoncurrent_5a073738-9967-4bb0-9251-fc769a33bb4b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiability_de727c8c-e40f-4d0e-a01e-ddadcb8198f7" xlink:to="loc_us-gaap_OperatingLeaseLiabilityNoncurrent_5a073738-9967-4bb0-9251-fc769a33bb4b" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityCurrent_6c711003-77f4-47d5-99c7-ccde3f5d3374" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityCurrent"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiability_de727c8c-e40f-4d0e-a01e-ddadcb8198f7" xlink:to="loc_us-gaap_FinanceLeaseLiabilityCurrent_6c711003-77f4-47d5-99c7-ccde3f5d3374" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiabilityCurrent_cfd7102c-d836-4b31-a04a-cab224a93fdf" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiability_de727c8c-e40f-4d0e-a01e-ddadcb8198f7" xlink:to="loc_us-gaap_OperatingLeaseLiabilityCurrent_cfd7102c-d836-4b31-a04a-cab224a93fdf" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LeaseRightOfUseAsset_d86ade1f-afd9-46c5-a85f-f4411938657f" xlink:href="ibrx-20240630.xsd#ibrx_LeaseRightOfUseAsset"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseRightOfUseAsset_fe7903c3-a2da-4b8e-87ce-2f9bc9ec0a65" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseRightOfUseAsset"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseRightOfUseAsset_d86ade1f-afd9-46c5-a85f-f4411938657f" xlink:to="loc_us-gaap_FinanceLeaseRightOfUseAsset_fe7903c3-a2da-4b8e-87ce-2f9bc9ec0a65" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseRightOfUseAsset_c11ba29d-05c9-453b-977e-8b1d43d1365d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseRightOfUseAsset_d86ade1f-afd9-46c5-a85f-f4411938657f" xlink:to="loc_us-gaap_OperatingLeaseRightOfUseAsset_c11ba29d-05c9-453b-977e-8b1d43d1365d" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.immunitybio.com/role/LeaseArrangementsComponentsofLeaseExpenseDetail" xlink:type="simple" xlink:href="ibrx-20240630.xsd#LeaseArrangementsComponentsofLeaseExpenseDetail"/>
  <link:calculationLink xlink:role="http://www.immunitybio.com/role/LeaseArrangementsComponentsofLeaseExpenseDetail" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseCost_b5d390a4-29df-45df-bbf1-5f2479bd9ed0" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LeaseCost"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShortTermLeaseCost_f6c42f51-5c38-4ad2-9e02-d8820cbe838b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermLeaseCost"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LeaseCost_b5d390a4-29df-45df-bbf1-5f2479bd9ed0" xlink:to="loc_us-gaap_ShortTermLeaseCost_f6c42f51-5c38-4ad2-9e02-d8820cbe838b" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseCost_bb3a9175-6eca-4ce3-b4fd-33defbf37c88" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseCost"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LeaseCost_b5d390a4-29df-45df-bbf1-5f2479bd9ed0" xlink:to="loc_us-gaap_OperatingLeaseCost_bb3a9175-6eca-4ce3-b4fd-33defbf37c88" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_VariableLeaseCost_ac17047e-79b3-423e-908e-31647617725e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_VariableLeaseCost"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LeaseCost_b5d390a4-29df-45df-bbf1-5f2479bd9ed0" xlink:to="loc_us-gaap_VariableLeaseCost_ac17047e-79b3-423e-908e-31647617725e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_FinanceLeaseCostsRightOfUseAssetAmortizationAndInterestExpense_1972dd24-6395-48f5-aa83-9e637fa0d254" xlink:href="ibrx-20240630.xsd#ibrx_FinanceLeaseCostsRightOfUseAssetAmortizationAndInterestExpense"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LeaseCost_b5d390a4-29df-45df-bbf1-5f2479bd9ed0" xlink:to="loc_ibrx_FinanceLeaseCostsRightOfUseAssetAmortizationAndInterestExpense_1972dd24-6395-48f5-aa83-9e637fa0d254" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.immunitybio.com/role/LeaseArrangementsSummaryofFutureMinimumLeasePaymentsDetail" xlink:type="simple" xlink:href="ibrx-20240630.xsd#LeaseArrangementsSummaryofFutureMinimumLeasePaymentsDetail"/>
  <link:calculationLink xlink:role="http://www.immunitybio.com/role/LeaseArrangementsSummaryofFutureMinimumLeasePaymentsDetail" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LeaseLiabilityToBePaid_3b2dfeb5-8e5f-4b3c-a5a1-4c26865162cc" xlink:href="ibrx-20240630.xsd#ibrx_LeaseLiabilityToBePaid"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LeaseLiabilityToBePaidRemainderOfFiscalYear_96514366-302f-42c6-b043-1a2b36d42360" xlink:href="ibrx-20240630.xsd#ibrx_LeaseLiabilityToBePaidRemainderOfFiscalYear"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityToBePaid_3b2dfeb5-8e5f-4b3c-a5a1-4c26865162cc" xlink:to="loc_ibrx_LeaseLiabilityToBePaidRemainderOfFiscalYear_96514366-302f-42c6-b043-1a2b36d42360" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LeaseLiabilityToBePaidYearTwo_76d9b98b-78e3-4112-bcaf-2f9474f77477" xlink:href="ibrx-20240630.xsd#ibrx_LeaseLiabilityToBePaidYearTwo"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityToBePaid_3b2dfeb5-8e5f-4b3c-a5a1-4c26865162cc" xlink:to="loc_ibrx_LeaseLiabilityToBePaidYearTwo_76d9b98b-78e3-4112-bcaf-2f9474f77477" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LeaseLiabilityToBePaidYearFour_3c472c07-09de-4766-80f6-9b8f25e2b78b" xlink:href="ibrx-20240630.xsd#ibrx_LeaseLiabilityToBePaidYearFour"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityToBePaid_3b2dfeb5-8e5f-4b3c-a5a1-4c26865162cc" xlink:to="loc_ibrx_LeaseLiabilityToBePaidYearFour_3c472c07-09de-4766-80f6-9b8f25e2b78b" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LeaseLiabilityToBePaidAfterYearFour_9d6b2ebb-8260-4be2-b8d1-dcfa7e72110f" xlink:href="ibrx-20240630.xsd#ibrx_LeaseLiabilityToBePaidAfterYearFour"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityToBePaid_3b2dfeb5-8e5f-4b3c-a5a1-4c26865162cc" xlink:to="loc_ibrx_LeaseLiabilityToBePaidAfterYearFour_9d6b2ebb-8260-4be2-b8d1-dcfa7e72110f" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LeaseLiabilityToBePaidYearThree_09ab40f9-4a35-4540-9bc0-537c82dc4ba1" xlink:href="ibrx-20240630.xsd#ibrx_LeaseLiabilityToBePaidYearThree"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityToBePaid_3b2dfeb5-8e5f-4b3c-a5a1-4c26865162cc" xlink:to="loc_ibrx_LeaseLiabilityToBePaidYearThree_09ab40f9-4a35-4540-9bc0-537c82dc4ba1" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LeaseLiabilityToBePaidYearOne_8ccfc1e6-d3e2-4e47-bca6-f02aafb0b398" xlink:href="ibrx-20240630.xsd#ibrx_LeaseLiabilityToBePaidYearOne"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityToBePaid_3b2dfeb5-8e5f-4b3c-a5a1-4c26865162cc" xlink:to="loc_ibrx_LeaseLiabilityToBePaidYearOne_8ccfc1e6-d3e2-4e47-bca6-f02aafb0b398" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LeaseLiabilityToBePaidYearOne_dd6872c1-0537-4bcf-ba53-718bf0205c16" xlink:href="ibrx-20240630.xsd#ibrx_LeaseLiabilityToBePaidYearOne"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_c3735237-5e2e-4870-8798-13ede2233706" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityToBePaidYearOne_dd6872c1-0537-4bcf-ba53-718bf0205c16" xlink:to="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_c3735237-5e2e-4870-8798-13ede2233706" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_6d799d12-e702-4e87-953a-63035fd52a9f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityToBePaidYearOne_dd6872c1-0537-4bcf-ba53-718bf0205c16" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_6d799d12-e702-4e87-953a-63035fd52a9f" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LeaseLiability_8f03b4a8-798a-4992-967f-52c302e19de1" xlink:href="ibrx-20240630.xsd#ibrx_LeaseLiability"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiability_e085ca9c-bf5a-4b97-a184-34a582c3386f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiability"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiability_8f03b4a8-798a-4992-967f-52c302e19de1" xlink:to="loc_us-gaap_OperatingLeaseLiability_e085ca9c-bf5a-4b97-a184-34a582c3386f" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiability_0cc54d28-d90f-4b1e-ae12-0899786d9877" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiability"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiability_8f03b4a8-798a-4992-967f-52c302e19de1" xlink:to="loc_us-gaap_FinanceLeaseLiability_0cc54d28-d90f-4b1e-ae12-0899786d9877" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LeaseLiabilityToBePaidYearThree_c9fe5bd3-7307-4ce8-b8a2-8fbd8dab10dd" xlink:href="ibrx-20240630.xsd#ibrx_LeaseLiabilityToBePaidYearThree"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearThree_809b1daa-aefd-412e-bc46-d59338a4cb34" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDueYearThree"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityToBePaidYearThree_c9fe5bd3-7307-4ce8-b8a2-8fbd8dab10dd" xlink:to="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearThree_809b1daa-aefd-412e-bc46-d59338a4cb34" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_f3d0854b-f22d-4037-bf42-56213dedb390" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityToBePaidYearThree_c9fe5bd3-7307-4ce8-b8a2-8fbd8dab10dd" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_f3d0854b-f22d-4037-bf42-56213dedb390" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LeaseLiabilityToBePaidYearTwo_8e738fde-8b05-48c0-8bf2-aa5fd8d459b6" xlink:href="ibrx-20240630.xsd#ibrx_LeaseLiabilityToBePaidYearTwo"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearTwo_6b561e98-b74d-4427-86c0-fb5bee557a26" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDueYearTwo"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityToBePaidYearTwo_8e738fde-8b05-48c0-8bf2-aa5fd8d459b6" xlink:to="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearTwo_6b561e98-b74d-4427-86c0-fb5bee557a26" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_73def446-b596-4294-b414-b92cead2c815" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityToBePaidYearTwo_8e738fde-8b05-48c0-8bf2-aa5fd8d459b6" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_73def446-b596-4294-b414-b92cead2c815" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_8d694929-e42c-4137-9d74-423733fd96f7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LesseeOperatingLeaseLiabilityTenantImprovementAllowanceReceivable_944aa715-3071-4ed3-9bba-f30c4a4d5446" xlink:href="ibrx-20240630.xsd#ibrx_LesseeOperatingLeaseLiabilityTenantImprovementAllowanceReceivable"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_8d694929-e42c-4137-9d74-423733fd96f7" xlink:to="loc_ibrx_LesseeOperatingLeaseLiabilityTenantImprovementAllowanceReceivable_944aa715-3071-4ed3-9bba-f30c4a4d5446" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiability_78cf8fb0-08ff-4e24-9414-97381ce1b966" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OperatingLeaseLiability"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_8d694929-e42c-4137-9d74-423733fd96f7" xlink:to="loc_us-gaap_OperatingLeaseLiability_78cf8fb0-08ff-4e24-9414-97381ce1b966" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_2ee0294a-499b-4340-a6f9-579a1f142e8d" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_8d694929-e42c-4137-9d74-423733fd96f7" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_2ee0294a-499b-4340-a6f9-579a1f142e8d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LeaseLiabilityToBePaidAfterYearFour_caf3f422-cd23-493e-9873-04ae6bd0d495" xlink:href="ibrx-20240630.xsd#ibrx_LeaseLiabilityToBePaidAfterYearFour"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LesseeOperatingLeaseLiabilityToBePaidDueAfterYearFour_6486c436-f030-4b44-bc8f-ed75394ef4f6" xlink:href="ibrx-20240630.xsd#ibrx_LesseeOperatingLeaseLiabilityToBePaidDueAfterYearFour"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityToBePaidAfterYearFour_caf3f422-cd23-493e-9873-04ae6bd0d495" xlink:to="loc_ibrx_LesseeOperatingLeaseLiabilityToBePaidDueAfterYearFour_6486c436-f030-4b44-bc8f-ed75394ef4f6" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_FinanceLeaseLiabilityToBePaidAfterYearFour_4a1146bc-f926-4dbc-b82a-198c5dbdb592" xlink:href="ibrx-20240630.xsd#ibrx_FinanceLeaseLiabilityToBePaidAfterYearFour"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityToBePaidAfterYearFour_caf3f422-cd23-493e-9873-04ae6bd0d495" xlink:to="loc_ibrx_FinanceLeaseLiabilityToBePaidAfterYearFour_4a1146bc-f926-4dbc-b82a-198c5dbdb592" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_4fa698f6-0585-4021-a1a4-46c0a2d314af" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDue"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount_494336d5-06f3-419c-8ee9-ebbb9fde76a9" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_4fa698f6-0585-4021-a1a4-46c0a2d314af" xlink:to="loc_us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount_494336d5-06f3-419c-8ee9-ebbb9fde76a9" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_FinanceLeaseLiabilityTenantImprovementAllowanceReceivable_c51e023e-89c3-4e8c-abd1-91ae8827e91f" xlink:href="ibrx-20240630.xsd#ibrx_FinanceLeaseLiabilityTenantImprovementAllowanceReceivable"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_4fa698f6-0585-4021-a1a4-46c0a2d314af" xlink:to="loc_ibrx_FinanceLeaseLiabilityTenantImprovementAllowanceReceivable_c51e023e-89c3-4e8c-abd1-91ae8827e91f" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiability_e6b519c3-7f11-4c71-b19e-ec465f8a957f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiability"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_4fa698f6-0585-4021-a1a4-46c0a2d314af" xlink:to="loc_us-gaap_FinanceLeaseLiability_e6b519c3-7f11-4c71-b19e-ec465f8a957f" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LeaseLiabilityTenantImprovementAllowanceReceivable_d2449eed-2c76-497c-b702-d4bd5005d0aa" xlink:href="ibrx-20240630.xsd#ibrx_LeaseLiabilityTenantImprovementAllowanceReceivable"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_FinanceLeaseLiabilityTenantImprovementAllowanceReceivable_96d209b5-1b37-4fd3-b02f-bb2a84b02b16" xlink:href="ibrx-20240630.xsd#ibrx_FinanceLeaseLiabilityTenantImprovementAllowanceReceivable"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityTenantImprovementAllowanceReceivable_d2449eed-2c76-497c-b702-d4bd5005d0aa" xlink:to="loc_ibrx_FinanceLeaseLiabilityTenantImprovementAllowanceReceivable_96d209b5-1b37-4fd3-b02f-bb2a84b02b16" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LesseeOperatingLeaseLiabilityTenantImprovementAllowanceReceivable_e7f2b150-3486-40cb-a10f-f747b108f4f4" xlink:href="ibrx-20240630.xsd#ibrx_LesseeOperatingLeaseLiabilityTenantImprovementAllowanceReceivable"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityTenantImprovementAllowanceReceivable_d2449eed-2c76-497c-b702-d4bd5005d0aa" xlink:to="loc_ibrx_LesseeOperatingLeaseLiabilityTenantImprovementAllowanceReceivable_e7f2b150-3486-40cb-a10f-f747b108f4f4" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LeaseLiabilityUndiscountedExcessInterest_013f247a-ebcd-46f7-a6ed-5fc296cbdf5f" xlink:href="ibrx-20240630.xsd#ibrx_LeaseLiabilityUndiscountedExcessInterest"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount_208d3067-e47c-434a-8f57-00b5a161ad03" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityUndiscountedExcessInterest_013f247a-ebcd-46f7-a6ed-5fc296cbdf5f" xlink:to="loc_us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount_208d3067-e47c-434a-8f57-00b5a161ad03" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_a2ab88ae-42d5-4276-8fbf-b8531d1335d7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityUndiscountedExcessInterest_013f247a-ebcd-46f7-a6ed-5fc296cbdf5f" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_a2ab88ae-42d5-4276-8fbf-b8531d1335d7" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LeaseLiabilityToBePaidYearFour_027e5ab2-4aa5-425a-94ab-3970c5dcb513" xlink:href="ibrx-20240630.xsd#ibrx_LeaseLiabilityToBePaidYearFour"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_fb9baef8-0433-4d2b-b200-e4ae9371d52c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityToBePaidYearFour_027e5ab2-4aa5-425a-94ab-3970c5dcb513" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_fb9baef8-0433-4d2b-b200-e4ae9371d52c" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearFour_fe42c844-0275-4dcc-b36c-24cb3a6abb6b" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDueYearFour"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityToBePaidYearFour_027e5ab2-4aa5-425a-94ab-3970c5dcb513" xlink:to="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearFour_fe42c844-0275-4dcc-b36c-24cb3a6abb6b" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LeaseLiabilityToBePaidRemainderOfFiscalYear_b9f6c1f0-23d7-4a2f-9c4a-98513329bf88" xlink:href="ibrx-20240630.xsd#ibrx_LeaseLiabilityToBePaidRemainderOfFiscalYear"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear_91557830-86f5-431d-9f53-1f0b338ddde5" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityToBePaidRemainderOfFiscalYear_b9f6c1f0-23d7-4a2f-9c4a-98513329bf88" xlink:to="loc_us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear_91557830-86f5-431d-9f53-1f0b338ddde5" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_757d5898-fc8e-4d99-8787-dc0f44a02998" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityToBePaidRemainderOfFiscalYear_b9f6c1f0-23d7-4a2f-9c4a-98513329bf88" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_757d5898-fc8e-4d99-8787-dc0f44a02998" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.immunitybio.com/role/LeaseArrangementsSummaryofFutureMinimumLeasePaymentsDetail_1" xlink:type="simple" xlink:href="ibrx-20240630.xsd#LeaseArrangementsSummaryofFutureMinimumLeasePaymentsDetail_1"/>
  <link:calculationLink xlink:role="http://www.immunitybio.com/role/LeaseArrangementsSummaryofFutureMinimumLeasePaymentsDetail_1" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LeaseLiabilityToBePaid_191d82b6-939e-4809-a0e4-41851ddbf804" xlink:href="ibrx-20240630.xsd#ibrx_LeaseLiabilityToBePaid"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_88ebe38d-01f0-431e-9efd-5566934eb325" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDue"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityToBePaid_191d82b6-939e-4809-a0e4-41851ddbf804" xlink:to="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_88ebe38d-01f0-431e-9efd-5566934eb325" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_ecb22989-dbcb-470e-bd09-178d86c2900f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityToBePaid_191d82b6-939e-4809-a0e4-41851ddbf804" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_ecb22989-dbcb-470e-bd09-178d86c2900f" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_e4c48882-1d2a-4cf6-8edd-6c0bbe0a22fd" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDue"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearThree_625ebc5e-b0ad-4b28-b8c4-fde79710c6d7" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDueYearThree"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_e4c48882-1d2a-4cf6-8edd-6c0bbe0a22fd" xlink:to="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearThree_625ebc5e-b0ad-4b28-b8c4-fde79710c6d7" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_ffe8cfeb-a48f-498f-91bd-cf5c772d1598" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_e4c48882-1d2a-4cf6-8edd-6c0bbe0a22fd" xlink:to="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_ffe8cfeb-a48f-498f-91bd-cf5c772d1598" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearTwo_c4b109de-1591-4ca1-94f5-b21ddffd4f4e" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDueYearTwo"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_e4c48882-1d2a-4cf6-8edd-6c0bbe0a22fd" xlink:to="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearTwo_c4b109de-1591-4ca1-94f5-b21ddffd4f4e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear_481d5233-22db-41a4-824d-ce22de06f0da" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_e4c48882-1d2a-4cf6-8edd-6c0bbe0a22fd" xlink:to="loc_us-gaap_FinanceLeaseLiabilityPaymentsRemainderOfFiscalYear_481d5233-22db-41a4-824d-ce22de06f0da" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_FinanceLeaseLiabilityToBePaidAfterYearFour_878cb92f-6cce-417f-88ca-7d70af31b92c" xlink:href="ibrx-20240630.xsd#ibrx_FinanceLeaseLiabilityToBePaidAfterYearFour"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_e4c48882-1d2a-4cf6-8edd-6c0bbe0a22fd" xlink:to="loc_ibrx_FinanceLeaseLiabilityToBePaidAfterYearFour_878cb92f-6cce-417f-88ca-7d70af31b92c" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearFour_15dc5c6c-e5bc-4e77-bb2f-81a8cb3df061" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDueYearFour"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_e4c48882-1d2a-4cf6-8edd-6c0bbe0a22fd" xlink:to="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearFour_15dc5c6c-e5bc-4e77-bb2f-81a8cb3df061" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_17b83057-e774-4f62-b9aa-b435557a136f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_cf091e1a-f444-43a9-9bd5-2d26fb33e83c" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_17b83057-e774-4f62-b9aa-b435557a136f" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_cf091e1a-f444-43a9-9bd5-2d26fb33e83c" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_1ccff57f-6a78-4f44-bcb9-5f4d2dce6b17" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_17b83057-e774-4f62-b9aa-b435557a136f" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_1ccff57f-6a78-4f44-bcb9-5f4d2dce6b17" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_2bc9bbff-df8a-49a1-892f-b75b8a61b593" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_17b83057-e774-4f62-b9aa-b435557a136f" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_2bc9bbff-df8a-49a1-892f-b75b8a61b593" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_b334d29f-96cf-46a8-88a5-c7684feea8e3" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_17b83057-e774-4f62-b9aa-b435557a136f" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_b334d29f-96cf-46a8-88a5-c7684feea8e3" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_dc093573-ee21-4dda-abb6-c6c691ad858a" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_17b83057-e774-4f62-b9aa-b435557a136f" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_dc093573-ee21-4dda-abb6-c6c691ad858a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LesseeOperatingLeaseLiabilityToBePaidDueAfterYearFour_20e7ec51-856e-406a-8b23-ac7b3469d1b5" xlink:href="ibrx-20240630.xsd#ibrx_LesseeOperatingLeaseLiabilityToBePaidDueAfterYearFour"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_17b83057-e774-4f62-b9aa-b435557a136f" xlink:to="loc_ibrx_LesseeOperatingLeaseLiabilityToBePaidDueAfterYearFour_20e7ec51-856e-406a-8b23-ac7b3469d1b5" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.immunitybio.com/role/LeaseArrangementsSummaryofFutureMinimumLeasePaymentsDetail_2" xlink:type="simple" xlink:href="ibrx-20240630.xsd#LeaseArrangementsSummaryofFutureMinimumLeasePaymentsDetail_2"/>
  <link:calculationLink xlink:role="http://www.immunitybio.com/role/LeaseArrangementsSummaryofFutureMinimumLeasePaymentsDetail_2" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LeaseLiabilityToBePaid_1391e386-ef04-425e-b788-937fb589cf19" xlink:href="ibrx-20240630.xsd#ibrx_LeaseLiabilityToBePaid"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LeaseLiability_7eeff9e7-a828-4569-99a9-9be341e335f1" xlink:href="ibrx-20240630.xsd#ibrx_LeaseLiability"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityToBePaid_1391e386-ef04-425e-b788-937fb589cf19" xlink:to="loc_ibrx_LeaseLiability_7eeff9e7-a828-4569-99a9-9be341e335f1" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LeaseLiabilityUndiscountedExcessInterest_a86066ee-982e-4ec3-8abc-335589efc0eb" xlink:href="ibrx-20240630.xsd#ibrx_LeaseLiabilityUndiscountedExcessInterest"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityToBePaid_1391e386-ef04-425e-b788-937fb589cf19" xlink:to="loc_ibrx_LeaseLiabilityUndiscountedExcessInterest_a86066ee-982e-4ec3-8abc-335589efc0eb" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_ibrx_LeaseLiabilityTenantImprovementAllowanceReceivable_5634ac4e-5e02-4eb1-848b-e14d1ad8d05d" xlink:href="ibrx-20240630.xsd#ibrx_LeaseLiabilityTenantImprovementAllowanceReceivable"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_ibrx_LeaseLiabilityToBePaid_1391e386-ef04-425e-b788-937fb589cf19" xlink:to="loc_ibrx_LeaseLiabilityTenantImprovementAllowanceReceivable_5634ac4e-5e02-4eb1-848b-e14d1ad8d05d" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.immunitybio.com/role/RelatedPartyDebtSummaryofRelatedPartyPromissoryNotesDetail" xlink:type="simple" xlink:href="ibrx-20240630.xsd#RelatedPartyDebtSummaryofRelatedPartyPromissoryNotesDetail"/>
  <link:calculationLink xlink:role="http://www.immunitybio.com/role/RelatedPartyDebtSummaryofRelatedPartyPromissoryNotesDetail" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebt_3eacb18d-ea01-4f85-a15b-732802c80779" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebt"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentUnamortizedDiscount_07c62d92-ac4a-4688-8944-9adaaae4e56f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentUnamortizedDiscount"/>
    <link:calculationArc order="1" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_3eacb18d-ea01-4f85-a15b-732802c80779" xlink:to="loc_us-gaap_DebtInstrumentUnamortizedDiscount_07c62d92-ac4a-4688-8944-9adaaae4e56f" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentCarryingAmount_1efdb813-c299-4d8d-b404-686c27cb2e8f" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DebtInstrumentCarryingAmount"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_3eacb18d-ea01-4f85-a15b-732802c80779" xlink:to="loc_us-gaap_DebtInstrumentCarryingAmount_1efdb813-c299-4d8d-b404-686c27cb2e8f" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.immunitybio.com/role/RelatedPartyDebtEstimatedMaterialContractualObligationsRelatedtoRelatedPartyPromissoryNotesDetails" xlink:type="simple" xlink:href="ibrx-20240630.xsd#RelatedPartyDebtEstimatedMaterialContractualObligationsRelatedtoRelatedPartyPromissoryNotesDetails"/>
  <link:calculationLink xlink:role="http://www.immunitybio.com/role/RelatedPartyDebtEstimatedMaterialContractualObligationsRelatedtoRelatedPartyPromissoryNotesDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebt_57a3683e-03f2-4e0b-ab6a-ba4f550be671" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebt"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_08e1889f-ab6a-43ca-a3b1-4b78c1391d59" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_57a3683e-03f2-4e0b-ab6a-ba4f550be671" xlink:to="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_08e1889f-ab6a-43ca-a3b1-4b78c1391d59" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_3ded9295-b10a-4049-97fe-61445d02b273" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_57a3683e-03f2-4e0b-ab6a-ba4f550be671" xlink:to="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_3ded9295-b10a-4049-97fe-61445d02b273" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_4bfd302e-4b2f-4671-b879-3e05c5f1e639" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_57a3683e-03f2-4e0b-ab6a-ba4f550be671" xlink:to="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_4bfd302e-4b2f-4671-b879-3e05c5f1e639" xlink:type="arc"/>
  </link:calculationLink>
</link:linkbase>
