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

<!--XBRL Document Created with the Workiva Platform-->
<!--Copyright 2026 Workiva-->
<!--r:73f956ff-ddf4-4b13-a72c-bb977ea9e5c7,g:bc546641-98fc-4304-98e9-25be9bccd08f-->
<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.wynnresorts.com/role/ConsolidatedBalanceSheets" xlink:type="simple" xlink:href="wynn-20251231.xsd#ConsolidatedBalanceSheets"/>
  <link:calculationLink xlink:role="http://www.wynnresorts.com/role/ConsolidatedBalanceSheets" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquity_1d1a830e-07eb-487e-9952-7113eaa7192b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockholdersEquity"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreferredStockValue_abeeeef7-8308-49e7-a654-36e6c3db6229" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreferredStockValue"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_1d1a830e-07eb-487e-9952-7113eaa7192b" xlink:to="loc_us-gaap_PreferredStockValue_abeeeef7-8308-49e7-a654-36e6c3db6229" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommonStockValue_86c3d741-0698-4c4e-88bc-5b6fd108fe88" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockValue"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_1d1a830e-07eb-487e-9952-7113eaa7192b" xlink:to="loc_us-gaap_CommonStockValue_86c3d741-0698-4c4e-88bc-5b6fd108fe88" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_TreasuryStockValue_59bb93d1-5a57-41d6-8830-d18d0559f025" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TreasuryStockValue"/>
    <link:calculationArc order="3" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_1d1a830e-07eb-487e-9952-7113eaa7192b" xlink:to="loc_us-gaap_TreasuryStockValue_59bb93d1-5a57-41d6-8830-d18d0559f025" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AdditionalPaidInCapital_f67a01be-2b78-4be1-aead-01f1533197b9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AdditionalPaidInCapital"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_1d1a830e-07eb-487e-9952-7113eaa7192b" xlink:to="loc_us-gaap_AdditionalPaidInCapital_f67a01be-2b78-4be1-aead-01f1533197b9" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_c0b4da1c-593f-419a-bc10-2bdfcf21a600" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_1d1a830e-07eb-487e-9952-7113eaa7192b" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_c0b4da1c-593f-419a-bc10-2bdfcf21a600" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RetainedEarningsAccumulatedDeficit_a1d80a39-de8f-4780-8e1e-73af6423d566" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_1d1a830e-07eb-487e-9952-7113eaa7192b" xlink:to="loc_us-gaap_RetainedEarningsAccumulatedDeficit_a1d80a39-de8f-4780-8e1e-73af6423d566" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsCurrent_2ea05f6b-be46-4241-a3db-7dfdc3acdad5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsCurrent"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_e3e681ba-2b84-4bed-a5bb-34378847aef1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_AssetsCurrent_2ea05f6b-be46-4241-a3db-7dfdc3acdad5" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_e3e681ba-2b84-4bed-a5bb-34378847aef1" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Investments_1e25afc9-0f29-4120-8d54-c551b9930b4b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Investments"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_2ea05f6b-be46-4241-a3db-7dfdc3acdad5" xlink:to="loc_us-gaap_Investments_1e25afc9-0f29-4120-8d54-c551b9930b4b" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ReceivablesNetCurrent_dfbb18c8-007a-42c3-b7dc-c9515c3a9ed7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ReceivablesNetCurrent"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_2ea05f6b-be46-4241-a3db-7dfdc3acdad5" xlink:to="loc_us-gaap_ReceivablesNetCurrent_dfbb18c8-007a-42c3-b7dc-c9515c3a9ed7" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InventoryNet_91110c62-5397-40f8-8cdb-eb27408d6645" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InventoryNet"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_2ea05f6b-be46-4241-a3db-7dfdc3acdad5" xlink:to="loc_us-gaap_InventoryNet_91110c62-5397-40f8-8cdb-eb27408d6645" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_0c6cdbd5-adbe-44db-b9c1-60b310ded01e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_AssetsCurrent_2ea05f6b-be46-4241-a3db-7dfdc3acdad5" xlink:to="loc_us-gaap_PrepaidExpenseAndOtherAssetsCurrent_0c6cdbd5-adbe-44db-b9c1-60b310ded01e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_1f5fc4eb-487e-4b36-9ba7-570bbbf85391" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquity_71a72b7f-fb08-4711-8858-f7f8c50d2ea4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_1f5fc4eb-487e-4b36-9ba7-570bbbf85391" xlink:to="loc_us-gaap_StockholdersEquity_71a72b7f-fb08-4711-8858-f7f8c50d2ea4" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_MinorityInterest_972868ea-9426-45c2-bf56-ea52f1e50cf8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_1f5fc4eb-487e-4b36-9ba7-570bbbf85391" xlink:to="loc_us-gaap_MinorityInterest_972868ea-9426-45c2-bf56-ea52f1e50cf8" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Assets_9af413aa-644d-4046-ad93-f7dee60922ab" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Assets"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AssetsCurrent_4f47d994-865d-477e-8c83-f4a707380ee0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_9af413aa-644d-4046-ad93-f7dee60922ab" xlink:to="loc_us-gaap_AssetsCurrent_4f47d994-865d-477e-8c83-f4a707380ee0" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_317ba75c-7391-425e-8c6a-7597b952ed0b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_9af413aa-644d-4046-ad93-f7dee60922ab" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentNet_317ba75c-7391-425e-8c6a-7597b952ed0b" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLongTermInvestments_cb3e00ed-bef5-4751-b28c-015a21bea05b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherLongTermInvestments"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_9af413aa-644d-4046-ad93-f7dee60922ab" xlink:to="loc_us-gaap_OtherLongTermInvestments_cb3e00ed-bef5-4751-b28c-015a21bea05b" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RestrictedCashNoncurrent_ba811c62-e0c6-4db2-8109-b6df04fd9632" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RestrictedCashNoncurrent"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_9af413aa-644d-4046-ad93-f7dee60922ab" xlink:to="loc_us-gaap_RestrictedCashNoncurrent_ba811c62-e0c6-4db2-8109-b6df04fd9632" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_3b9b985e-dfaa-484c-9c81-be4b535f03c2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_9af413aa-644d-4046-ad93-f7dee60922ab" xlink:to="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_3b9b985e-dfaa-484c-9c81-be4b535f03c2" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseRightOfUseAsset_225bfa38-fc1a-46d9-b0ea-d8cd7d09fad5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_9af413aa-644d-4046-ad93-f7dee60922ab" xlink:to="loc_us-gaap_OperatingLeaseRightOfUseAsset_225bfa38-fc1a-46d9-b0ea-d8cd7d09fad5" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredIncomeTaxAssetsNet_71d2e588-6395-4ecc-9490-1a46cf258e83" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredIncomeTaxAssetsNet"/>
    <link:calculationArc order="7" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_9af413aa-644d-4046-ad93-f7dee60922ab" xlink:to="loc_us-gaap_DeferredIncomeTaxAssetsNet_71d2e588-6395-4ecc-9490-1a46cf258e83" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EquityMethodInvestments_019c76b5-8744-7223-a5db-b38598152c6b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EquityMethodInvestments"/>
    <link:calculationArc order="8" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_9af413aa-644d-4046-ad93-f7dee60922ab" xlink:to="loc_us-gaap_EquityMethodInvestments_019c76b5-8744-7223-a5db-b38598152c6b" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherAssetsNoncurrent_019c76b5-8744-7e09-b5bd-51901559ace8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherAssetsNoncurrent"/>
    <link:calculationArc order="9" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_9af413aa-644d-4046-ad93-f7dee60922ab" xlink:to="loc_us-gaap_OtherAssetsNoncurrent_019c76b5-8744-7e09-b5bd-51901559ace8" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesCurrent_84f538b9-e6d6-44c0-82b6-4a57cb9fba90" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesCurrent"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsPayableCurrent_531e4bda-e0d2-4791-b158-67bfeb0ac431" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_84f538b9-e6d6-44c0-82b6-4a57cb9fba90" xlink:to="loc_us-gaap_AccountsPayableCurrent_531e4bda-e0d2-4791-b158-67bfeb0ac431" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ContractWithCustomerLiabilityCurrent_06e38f8b-afcc-438a-92ff-a4db093578a2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ContractWithCustomerLiabilityCurrent"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_84f538b9-e6d6-44c0-82b6-4a57cb9fba90" xlink:to="loc_us-gaap_ContractWithCustomerLiabilityCurrent_06e38f8b-afcc-438a-92ff-a4db093578a2" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_wynn_GamingTaxesPayableCurrent_9f55cf07-f2f3-4fba-8a78-7120d2fdee0d" xlink:href="wynn-20251231.xsd#wynn_GamingTaxesPayableCurrent"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_84f538b9-e6d6-44c0-82b6-4a57cb9fba90" xlink:to="loc_wynn_GamingTaxesPayableCurrent_9f55cf07-f2f3-4fba-8a78-7120d2fdee0d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EmployeeRelatedLiabilitiesCurrent_dc98085c-c39d-47c1-a525-020c1aef956f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_84f538b9-e6d6-44c0-82b6-4a57cb9fba90" xlink:to="loc_us-gaap_EmployeeRelatedLiabilitiesCurrent_dc98085c-c39d-47c1-a525-020c1aef956f" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestPayableCurrent_a923ffa7-b6f0-4d14-98fc-7e37c2a9f9fd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestPayableCurrent"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_84f538b9-e6d6-44c0-82b6-4a57cb9fba90" xlink:to="loc_us-gaap_InterestPayableCurrent_a923ffa7-b6f0-4d14-98fc-7e37c2a9f9fd" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtCurrent_95e3b45b-1fe9-4f3c-bdb6-22147da9a633" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtCurrent"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesCurrent_84f538b9-e6d6-44c0-82b6-4a57cb9fba90" xlink:to="loc_us-gaap_LongTermDebtCurrent_95e3b45b-1fe9-4f3c-bdb6-22147da9a633" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherAccruedLiabilitiesCurrent_df0b6336-dd7c-4c36-8216-1a01e645c3d0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_LiabilitiesCurrent_84f538b9-e6d6-44c0-82b6-4a57cb9fba90" xlink:to="loc_us-gaap_OtherAccruedLiabilitiesCurrent_df0b6336-dd7c-4c36-8216-1a01e645c3d0" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Liabilities_98ff49b6-26f9-4b20-9898-2e4bae7782ee" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Liabilities"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiabilityNoncurrent_f793216c-2adc-44a8-883d-785ad3589a04" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_98ff49b6-26f9-4b20-9898-2e4bae7782ee" xlink:to="loc_us-gaap_OperatingLeaseLiabilityNoncurrent_f793216c-2adc-44a8-883d-785ad3589a04" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtNoncurrent_62b1af35-bb2d-4b52-b5fb-05b067a83a9c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtNoncurrent"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_98ff49b6-26f9-4b20-9898-2e4bae7782ee" xlink:to="loc_us-gaap_LongTermDebtNoncurrent_62b1af35-bb2d-4b52-b5fb-05b067a83a9c" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesCurrent_823dac04-5f7a-454d-83fb-bcd1cb80d5c3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesCurrent"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_98ff49b6-26f9-4b20-9898-2e4bae7782ee" xlink:to="loc_us-gaap_LiabilitiesCurrent_823dac04-5f7a-454d-83fb-bcd1cb80d5c3" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherLiabilitiesNoncurrent_bdf46b79-3e12-4a8e-af5b-4831242c5aa1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherLiabilitiesNoncurrent"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_98ff49b6-26f9-4b20-9898-2e4bae7782ee" xlink:to="loc_us-gaap_OtherLiabilitiesNoncurrent_bdf46b79-3e12-4a8e-af5b-4831242c5aa1" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquity_bdb978ef-bbc0-451b-9569-0176dd13c9dc" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Liabilities_bbc3ad7b-747e-42f0-b6ce-7ba24f466ae1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_bdb978ef-bbc0-451b-9569-0176dd13c9dc" xlink:to="loc_us-gaap_Liabilities_bbc3ad7b-747e-42f0-b6ce-7ba24f466ae1" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_caad7684-9b08-41f0-b699-4a203e281376" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_bdb978ef-bbc0-451b-9569-0176dd13c9dc" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_caad7684-9b08-41f0-b699-4a203e281376" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CommitmentsAndContingencies_33168ec0-b364-4fc1-90a0-08ce2a3dc79b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommitmentsAndContingencies"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_bdb978ef-bbc0-451b-9569-0176dd13c9dc" xlink:to="loc_us-gaap_CommitmentsAndContingencies_33168ec0-b364-4fc1-90a0-08ce2a3dc79b" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.wynnresorts.com/role/ConsolidatedStatementsofIncome" xlink:type="simple" xlink:href="wynn-20251231.xsd#ConsolidatedStatementsofIncome"/>
  <link:calculationLink xlink:role="http://www.wynnresorts.com/role/ConsolidatedStatementsofIncome" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NonoperatingIncomeExpense_51fbda25-082f-4976-84d0-3d5cdddec0c3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NonoperatingIncomeExpense"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InvestmentIncomeInterest_90b2356f-c0c1-4a79-95a7-8ab50780d4a3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InvestmentIncomeInterest"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NonoperatingIncomeExpense_51fbda25-082f-4976-84d0-3d5cdddec0c3" xlink:to="loc_us-gaap_InvestmentIncomeInterest_90b2356f-c0c1-4a79-95a7-8ab50780d4a3" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_InterestExpenseNonoperating_c12c4424-e62a-4318-accf-5a7d1b1fbfa5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestExpenseNonoperating"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NonoperatingIncomeExpense_51fbda25-082f-4976-84d0-3d5cdddec0c3" xlink:to="loc_us-gaap_InterestExpenseNonoperating_c12c4424-e62a-4318-accf-5a7d1b1fbfa5" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainLossOnDerivativeInstrumentsNetPretax_d6dcf33f-f75e-4c15-ba57-83335a23ae94" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GainLossOnDerivativeInstrumentsNetPretax"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NonoperatingIncomeExpense_51fbda25-082f-4976-84d0-3d5cdddec0c3" xlink:to="loc_us-gaap_GainLossOnDerivativeInstrumentsNetPretax_d6dcf33f-f75e-4c15-ba57-83335a23ae94" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GainsLossesOnExtinguishmentOfDebt_16441f74-dcdb-48c4-a05e-1d88fc762f90" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NonoperatingIncomeExpense_51fbda25-082f-4976-84d0-3d5cdddec0c3" xlink:to="loc_us-gaap_GainsLossesOnExtinguishmentOfDebt_16441f74-dcdb-48c4-a05e-1d88fc762f90" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherNonoperatingIncomeExpense_a9f5bae5-cf14-477f-9886-051fd1a38f36" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_51fbda25-082f-4976-84d0-3d5cdddec0c3" xlink:to="loc_us-gaap_OtherNonoperatingIncomeExpense_a9f5bae5-cf14-477f-9886-051fd1a38f36" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_7847391d-784c-499c-93e6-ccd540dc1145" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingIncomeLoss_ff4cb4f6-73db-4d32-86e6-d021690d7028" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_7847391d-784c-499c-93e6-ccd540dc1145" xlink:to="loc_us-gaap_OperatingIncomeLoss_ff4cb4f6-73db-4d32-86e6-d021690d7028" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NonoperatingIncomeExpense_c8703744-6456-4882-9b51-a0e3b5e4a83d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_7847391d-784c-499c-93e6-ccd540dc1145" xlink:to="loc_us-gaap_NonoperatingIncomeExpense_c8703744-6456-4882-9b51-a0e3b5e4a83d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostsAndExpenses_59ed5cfa-4306-4d0d-adb5-55db11f316ab" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CostsAndExpenses"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostOfGoodsAndServicesSold_d7b8ca33-6e80-43f2-9980-bfc1605b8953" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CostOfGoodsAndServicesSold"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_59ed5cfa-4306-4d0d-adb5-55db11f316ab" xlink:to="loc_us-gaap_CostOfGoodsAndServicesSold_d7b8ca33-6e80-43f2-9980-bfc1605b8953" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SellingGeneralAndAdministrativeExpense_c137b87d-179c-4631-83f5-403fbf2855a2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_CostsAndExpenses_59ed5cfa-4306-4d0d-adb5-55db11f316ab" xlink:to="loc_us-gaap_SellingGeneralAndAdministrativeExpense_c137b87d-179c-4631-83f5-403fbf2855a2" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProvisionForDoubtfulAccounts_07e760f6-9747-434b-93cd-5dbcceb922d5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProvisionForDoubtfulAccounts"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_59ed5cfa-4306-4d0d-adb5-55db11f316ab" xlink:to="loc_us-gaap_ProvisionForDoubtfulAccounts_07e760f6-9747-434b-93cd-5dbcceb922d5" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PreOpeningCosts_2f45d9bc-43f4-4eb6-87d3-9a32db23e9ba" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PreOpeningCosts"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_59ed5cfa-4306-4d0d-adb5-55db11f316ab" xlink:to="loc_us-gaap_PreOpeningCosts_2f45d9bc-43f4-4eb6-87d3-9a32db23e9ba" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DepreciationAndAmortization_4211bebc-17c4-48eb-8e2b-90e49c59ed7e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DepreciationAndAmortization"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_59ed5cfa-4306-4d0d-adb5-55db11f316ab" xlink:to="loc_us-gaap_DepreciationAndAmortization_4211bebc-17c4-48eb-8e2b-90e49c59ed7e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillAndIntangibleAssetImpairment_f89fe667-76c0-4108-9e7a-9a6a95d7d4ca" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillAndIntangibleAssetImpairment"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_59ed5cfa-4306-4d0d-adb5-55db11f316ab" xlink:to="loc_us-gaap_GoodwillAndIntangibleAssetImpairment_f89fe667-76c0-4108-9e7a-9a6a95d7d4ca" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_wynn_ProjectAbandonmentCosts_c4cdf82e-d674-46c2-8f1b-75f350075ee1" xlink:href="wynn-20251231.xsd#wynn_ProjectAbandonmentCosts"/>
    <link:calculationArc order="7" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_59ed5cfa-4306-4d0d-adb5-55db11f316ab" xlink:to="loc_wynn_ProjectAbandonmentCosts_c4cdf82e-d674-46c2-8f1b-75f350075ee1" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLoss_640032c8-14d4-42b1-a7ec-367a5b6b521d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLoss"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_1ed2304b-19ec-4373-b1eb-fd5c3dc9f9da" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_640032c8-14d4-42b1-a7ec-367a5b6b521d" xlink:to="loc_us-gaap_ProfitLoss_1ed2304b-19ec-4373-b1eb-fd5c3dc9f9da" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_54b11fac-7758-44a4-93ce-80262f946b2f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_640032c8-14d4-42b1-a7ec-367a5b6b521d" xlink:to="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_54b11fac-7758-44a4-93ce-80262f946b2f" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingIncomeLoss_e93f389a-f7fe-4092-895a-dfe4094cad79" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingIncomeLoss"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax_ffa8d6b7-441a-40bd-9e84-e4e2eb5ecd55" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingIncomeLoss_e93f389a-f7fe-4092-895a-dfe4094cad79" xlink:to="loc_us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax_ffa8d6b7-441a-40bd-9e84-e4e2eb5ecd55" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CostsAndExpenses_80a7ad01-d501-4ef4-9527-92e61f40ecab" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CostsAndExpenses"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingIncomeLoss_e93f389a-f7fe-4092-895a-dfe4094cad79" xlink:to="loc_us-gaap_CostsAndExpenses_80a7ad01-d501-4ef4-9527-92e61f40ecab" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_63b51f10-e9c7-448e-a0b6-e3b021d53b3a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProfitLoss"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_404bc094-5b9d-40f2-87af-17e8fc9d9dd6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_63b51f10-e9c7-448e-a0b6-e3b021d53b3a" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_404bc094-5b9d-40f2-87af-17e8fc9d9dd6" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_9f60c8da-a12b-4f68-9168-22ae061897e4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_63b51f10-e9c7-448e-a0b6-e3b021d53b3a" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit_9f60c8da-a12b-4f68-9168-22ae061897e4" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.wynnresorts.com/role/ConsolidatedStatementsofComprehensiveIncome" xlink:type="simple" xlink:href="wynn-20251231.xsd#ConsolidatedStatementsofComprehensiveIncome"/>
  <link:calculationLink xlink:role="http://www.wynnresorts.com/role/ConsolidatedStatementsofComprehensiveIncome" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_6e0a73c4-283c-476f-95cc-479b2bdd49db" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_6c388d15-bf10-4fc6-a659-341bb12c3033" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_6e0a73c4-283c-476f-95cc-479b2bdd49db" xlink:to="loc_us-gaap_ProfitLoss_6c388d15-bf10-4fc6-a659-341bb12c3033" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_bf4d6da3-f12e-4a37-b855-a7cf644d8d74" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_6e0a73c4-283c-476f-95cc-479b2bdd49db" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_bf4d6da3-f12e-4a37-b855-a7cf644d8d74" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTax_ba4e83a4-7412-4554-b3f6-9636b6d721f4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ComprehensiveIncomeNetOfTax"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_7236cb87-31e9-4eac-b6e0-649c1cbd40bb" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_ba4e83a4-7412-4554-b3f6-9636b6d721f4" xlink:to="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_7236cb87-31e9-4eac-b6e0-649c1cbd40bb" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_0f60bdaa-048e-4f1d-9168-4fbc254d57b6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_ba4e83a4-7412-4554-b3f6-9636b6d721f4" xlink:to="loc_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_0f60bdaa-048e-4f1d-9168-4fbc254d57b6" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.wynnresorts.com/role/ConsolidatedStatementsofCashFlows" xlink:type="simple" xlink:href="wynn-20251231.xsd#ConsolidatedStatementsofCashFlows"/>
  <link:calculationLink xlink:role="http://www.wynnresorts.com/role/ConsolidatedStatementsofCashFlows" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_f3debc0d-b898-4dc1-a046-62aa303a5f5c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_d1b55576-bbf2-40b8-9e50-674f7e5d3e96" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_f3debc0d-b898-4dc1-a046-62aa303a5f5c" xlink:to="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_d1b55576-bbf2-40b8-9e50-674f7e5d3e96" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireInterestInSubsidiariesAndAffiliates_9049c068-c707-4756-bbc5-792097721fe3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsToAcquireInterestInSubsidiariesAndAffiliates"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_f3debc0d-b898-4dc1-a046-62aa303a5f5c" xlink:to="loc_us-gaap_PaymentsToAcquireInterestInSubsidiariesAndAffiliates_9049c068-c707-4756-bbc5-792097721fe3" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsToAcquireInvestments_edea18aa-69fb-4ab5-8d38-a16fc49a6cd7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsToAcquireInvestments"/>
    <link:calculationArc order="3" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_f3debc0d-b898-4dc1-a046-62aa303a5f5c" xlink:to="loc_us-gaap_PaymentsToAcquireInvestments_edea18aa-69fb-4ab5-8d38-a16fc49a6cd7" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromSaleMaturityAndCollectionsOfInvestments_e3088635-19f0-470a-b61e-020e17ff3e38" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromSaleMaturityAndCollectionsOfInvestments"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_f3debc0d-b898-4dc1-a046-62aa303a5f5c" xlink:to="loc_us-gaap_ProceedsFromSaleMaturityAndCollectionsOfInvestments_e3088635-19f0-470a-b61e-020e17ff3e38" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_wynn_PaymentsForIntangibleAssetsAndOtherAssets_7e485867-feb9-438b-880d-198f10d7b7b5" xlink:href="wynn-20251231.xsd#wynn_PaymentsForIntangibleAssetsAndOtherAssets"/>
    <link:calculationArc order="5" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_f3debc0d-b898-4dc1-a046-62aa303a5f5c" xlink:to="loc_wynn_PaymentsForIntangibleAssetsAndOtherAssets_7e485867-feb9-438b-880d-198f10d7b7b5" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromSaleOfProductiveAssets_7db57966-915b-40b7-a52d-d86e6711dc71" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromSaleOfProductiveAssets"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_f3debc0d-b898-4dc1-a046-62aa303a5f5c" xlink:to="loc_us-gaap_ProceedsFromSaleOfProductiveAssets_7db57966-915b-40b7-a52d-d86e6711dc71" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_0c9d6303-f3a7-4488-9061-6626fc456d3c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_d62f6d93-8964-40de-8fc5-e97b318607a8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_0c9d6303-f3a7-4488-9061-6626fc456d3c" xlink:to="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_d62f6d93-8964-40de-8fc5-e97b318607a8" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_d2ac3d79-23a9-4485-bf8a-c7e3d5124798" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_0c9d6303-f3a7-4488-9061-6626fc456d3c" xlink:to="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_d2ac3d79-23a9-4485-bf8a-c7e3d5124798" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_c5657199-28e6-4abc-85b9-2a55cc73466b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_0c9d6303-f3a7-4488-9061-6626fc456d3c" xlink:to="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_c5657199-28e6-4abc-85b9-2a55cc73466b" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_08688717-175b-48b2-9d02-89c388e8fd59" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_0c9d6303-f3a7-4488-9061-6626fc456d3c" xlink:to="loc_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_08688717-175b-48b2-9d02-89c388e8fd59" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_8f31d7ff-d03a-48a7-a3b2-9793f87e2ff3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProfitLoss_9495882e-fdec-4eea-b9fd-c63175090999" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_NetCashProvidedByUsedInOperatingActivities_8f31d7ff-d03a-48a7-a3b2-9793f87e2ff3" xlink:to="loc_us-gaap_ProfitLoss_9495882e-fdec-4eea-b9fd-c63175090999" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DepreciationAndAmortization_9dfb3136-109f-4415-8632-943f9d96d63c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DepreciationAndAmortization"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_8f31d7ff-d03a-48a7-a3b2-9793f87e2ff3" xlink:to="loc_us-gaap_DepreciationAndAmortization_9dfb3136-109f-4415-8632-943f9d96d63c" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredIncomeTaxExpenseBenefit_256156b4-bd32-4864-9bb8-1a905ef991d5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_8f31d7ff-d03a-48a7-a3b2-9793f87e2ff3" xlink:to="loc_us-gaap_DeferredIncomeTaxExpenseBenefit_256156b4-bd32-4864-9bb8-1a905ef991d5" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AllocatedShareBasedCompensationExpense_8c6729f8-bdd3-45d4-af62-b78de0829294" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AllocatedShareBasedCompensationExpense"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_8f31d7ff-d03a-48a7-a3b2-9793f87e2ff3" xlink:to="loc_us-gaap_AllocatedShareBasedCompensationExpense_8c6729f8-bdd3-45d4-af62-b78de0829294" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AmortizationOfFinancingCosts_a9c77c9b-507e-46ff-a0da-457c1c2b1bd2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AmortizationOfFinancingCosts"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_8f31d7ff-d03a-48a7-a3b2-9793f87e2ff3" xlink:to="loc_us-gaap_AmortizationOfFinancingCosts_a9c77c9b-507e-46ff-a0da-457c1c2b1bd2" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_wynn_LossesOnExtinguishmentOfDebt_aab35204-619a-48f0-8bd6-7c58c9009093" xlink:href="wynn-20251231.xsd#wynn_LossesOnExtinguishmentOfDebt"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_8f31d7ff-d03a-48a7-a3b2-9793f87e2ff3" xlink:to="loc_wynn_LossesOnExtinguishmentOfDebt_aab35204-619a-48f0-8bd6-7c58c9009093" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProvisionForDoubtfulAccounts_d89ccc94-3681-4ff5-a165-340c82af3074" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProvisionForDoubtfulAccounts"/>
    <link:calculationArc order="7" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_8f31d7ff-d03a-48a7-a3b2-9793f87e2ff3" xlink:to="loc_us-gaap_ProvisionForDoubtfulAccounts_d89ccc94-3681-4ff5-a165-340c82af3074" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_UnrealizedGainLossOnDerivatives_7fd295dc-eb3b-4504-88ce-39ad215a37af" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_UnrealizedGainLossOnDerivatives"/>
    <link:calculationArc order="8" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_8f31d7ff-d03a-48a7-a3b2-9793f87e2ff3" xlink:to="loc_us-gaap_UnrealizedGainLossOnDerivatives_7fd295dc-eb3b-4504-88ce-39ad215a37af" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_GoodwillAndIntangibleAssetImpairment_dd3ae316-bd6f-4371-8fd1-96dac3282f37" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillAndIntangibleAssetImpairment"/>
    <link:calculationArc order="9" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_8f31d7ff-d03a-48a7-a3b2-9793f87e2ff3" xlink:to="loc_us-gaap_GoodwillAndIntangibleAssetImpairment_dd3ae316-bd6f-4371-8fd1-96dac3282f37" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_wynn_PropertyChargesandOther_2510b2e8-9430-4480-b631-e3a3cb9b8384" xlink:href="wynn-20251231.xsd#wynn_PropertyChargesandOther"/>
    <link:calculationArc order="10" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_8f31d7ff-d03a-48a7-a3b2-9793f87e2ff3" xlink:to="loc_wynn_PropertyChargesandOther_2510b2e8-9430-4480-b631-e3a3cb9b8384" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInReceivables_1538ae4b-07c3-4b0f-b261-29de4bde65f9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInReceivables"/>
    <link:calculationArc order="11" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_8f31d7ff-d03a-48a7-a3b2-9793f87e2ff3" xlink:to="loc_us-gaap_IncreaseDecreaseInReceivables_1538ae4b-07c3-4b0f-b261-29de4bde65f9" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_wynn_IncreaseDecreaseInInventoriesPrepaidExpensesAndOtherCurrentAssets_083972d0-d506-4d05-97aa-9f443bee0f8e" xlink:href="wynn-20251231.xsd#wynn_IncreaseDecreaseInInventoriesPrepaidExpensesAndOtherCurrentAssets"/>
    <link:calculationArc order="12" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_8f31d7ff-d03a-48a7-a3b2-9793f87e2ff3" xlink:to="loc_wynn_IncreaseDecreaseInInventoriesPrepaidExpensesAndOtherCurrentAssets_083972d0-d506-4d05-97aa-9f443bee0f8e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInContractWithCustomerLiability_5dd63b0b-48c3-4474-837a-69e707f103c2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInContractWithCustomerLiability"/>
    <link:calculationArc order="13" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_8f31d7ff-d03a-48a7-a3b2-9793f87e2ff3" xlink:to="loc_us-gaap_IncreaseDecreaseInContractWithCustomerLiability_5dd63b0b-48c3-4474-837a-69e707f103c2" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_f2217142-7df8-4dda-a2da-5b5340f39208" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities"/>
    <link:calculationArc order="14" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_8f31d7ff-d03a-48a7-a3b2-9793f87e2ff3" xlink:to="loc_us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities_f2217142-7df8-4dda-a2da-5b5340f39208" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f76b3119-5784-4189-8109-0115131f9b25" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromIssuanceOfLongTermDebt_acec695a-0642-45df-80c2-6171437a0ba2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromIssuanceOfLongTermDebt"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f76b3119-5784-4189-8109-0115131f9b25" xlink:to="loc_us-gaap_ProceedsFromIssuanceOfLongTermDebt_acec695a-0642-45df-80c2-6171437a0ba2" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RepaymentsOfLongTermDebt_457bab72-9eca-4907-a45b-735bbab9c5af" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RepaymentsOfLongTermDebt"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f76b3119-5784-4189-8109-0115131f9b25" xlink:to="loc_us-gaap_RepaymentsOfLongTermDebt_457bab72-9eca-4907-a45b-735bbab9c5af" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsForRepurchaseOfCommonStock_4b1355ff-0a46-4524-bcf1-e01ff83bc84a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsForRepurchaseOfCommonStock"/>
    <link:calculationArc order="3" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f76b3119-5784-4189-8109-0115131f9b25" xlink:to="loc_us-gaap_PaymentsForRepurchaseOfCommonStock_4b1355ff-0a46-4524-bcf1-e01ff83bc84a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromStockOptionsExercised_9f1b83ab-067a-4f10-80e9-2103d5b3ad8a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromStockOptionsExercised"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f76b3119-5784-4189-8109-0115131f9b25" xlink:to="loc_us-gaap_ProceedsFromStockOptionsExercised_9f1b83ab-067a-4f10-80e9-2103d5b3ad8a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsOfDistributionsToAffiliates_2cdec5b4-d9a1-4e2d-97dd-2b37cba1e5e7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsOfDistributionsToAffiliates"/>
    <link:calculationArc order="5" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f76b3119-5784-4189-8109-0115131f9b25" xlink:to="loc_us-gaap_PaymentsOfDistributionsToAffiliates_2cdec5b4-d9a1-4e2d-97dd-2b37cba1e5e7" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsOfDividends_0ecd424f-ba9f-47d0-b861-93145f2ef4aa" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsOfDividends"/>
    <link:calculationArc order="6" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f76b3119-5784-4189-8109-0115131f9b25" xlink:to="loc_us-gaap_PaymentsOfDividends_0ecd424f-ba9f-47d0-b861-93145f2ef4aa" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeasePrincipalPayments_0c20b22d-bd8e-4aa6-ba5f-5723e78372fa" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeasePrincipalPayments"/>
    <link:calculationArc order="7" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f76b3119-5784-4189-8109-0115131f9b25" xlink:to="loc_us-gaap_FinanceLeasePrincipalPayments_0c20b22d-bd8e-4aa6-ba5f-5723e78372fa" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PaymentsOfDebtIssuanceCosts_b333a47c-5288-4e62-aaf7-158b7bb09503" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsOfDebtIssuanceCosts"/>
    <link:calculationArc order="8" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f76b3119-5784-4189-8109-0115131f9b25" xlink:to="loc_us-gaap_PaymentsOfDebtIssuanceCosts_b333a47c-5288-4e62-aaf7-158b7bb09503" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities_b49d9db4-1096-4708-9216-ada2ad678299" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromPaymentsForOtherFinancingActivities"/>
    <link:calculationArc order="9" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_f76b3119-5784-4189-8109-0115131f9b25" xlink:to="loc_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities_b49d9db4-1096-4708-9216-ada2ad678299" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.wynnresorts.com/role/CashCashEquivalentsandRestrictedCashScheduleofCashCashEquivalentsandRestrictedCashDetails" xlink:type="simple" xlink:href="wynn-20251231.xsd#CashCashEquivalentsandRestrictedCashScheduleofCashCashEquivalentsandRestrictedCashDetails"/>
  <link:calculationLink xlink:role="http://www.wynnresorts.com/role/CashCashEquivalentsandRestrictedCashScheduleofCashCashEquivalentsandRestrictedCashDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_00469cef-9078-4f1f-a25e-8ef17b4df854" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_Cash_7c2ad9e7-41a7-46df-8a25-efca385703ae" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Cash"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_00469cef-9078-4f1f-a25e-8ef17b4df854" xlink:to="loc_us-gaap_Cash_7c2ad9e7-41a7-46df-8a25-efca385703ae" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashEquivalentsAtCarryingValue_c0a0d61f-a6f2-4f64-9051-53db102918a1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CashEquivalentsAtCarryingValue"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_00469cef-9078-4f1f-a25e-8ef17b4df854" xlink:to="loc_us-gaap_CashEquivalentsAtCarryingValue_c0a0d61f-a6f2-4f64-9051-53db102918a1" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_9874b0c2-fb22-4ace-9d9a-93a039b0e31a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_37ca7b77-b7b6-4253-9fe5-a1313e1d35b2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_9874b0c2-fb22-4ace-9d9a-93a039b0e31a" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_37ca7b77-b7b6-4253-9fe5-a1313e1d35b2" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalents_d64f22f2-da97-4c7e-8854-002a1a939013" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RestrictedCashAndCashEquivalents"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_9874b0c2-fb22-4ace-9d9a-93a039b0e31a" xlink:to="loc_us-gaap_RestrictedCashAndCashEquivalents_d64f22f2-da97-4c7e-8854-002a1a939013" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.wynnresorts.com/role/ReceivablesnetAdditionalInformationDetails" xlink:type="simple" xlink:href="wynn-20251231.xsd#ReceivablesnetAdditionalInformationDetails"/>
  <link:calculationLink xlink:role="http://www.wynnresorts.com/role/ReceivablesnetAdditionalInformationDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ReceivablesNetCurrent_5209e41a-01b0-4c18-a532-02279bf5173e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ReceivablesNetCurrent"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccountsReceivableGrossCurrent_19e54b79-04f5-48e0-8801-28b5e23ce050" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsReceivableGrossCurrent"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ReceivablesNetCurrent_5209e41a-01b0-4c18-a532-02279bf5173e" xlink:to="loc_us-gaap_AccountsReceivableGrossCurrent_19e54b79-04f5-48e0-8801-28b5e23ce050" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_d4a023b8-a790-457a-ac17-7131bc51df25" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ReceivablesNetCurrent_5209e41a-01b0-4c18-a532-02279bf5173e" xlink:to="loc_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_d4a023b8-a790-457a-ac17-7131bc51df25" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.wynnresorts.com/role/PropertyandEquipmentnetScheduleofPropertyandEquipmentNetDetails" xlink:type="simple" xlink:href="wynn-20251231.xsd#PropertyandEquipmentnetScheduleofPropertyandEquipmentNetDetails"/>
  <link:calculationLink xlink:role="http://www.wynnresorts.com/role/PropertyandEquipmentnetScheduleofPropertyandEquipmentNetDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_052fe69c-a21e-4b2a-baf2-e8cbb4a5074b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentGross_b65bee69-050e-42b9-a88c-275653baef59" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_052fe69c-a21e-4b2a-baf2-e8cbb4a5074b" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentGross_b65bee69-050e-42b9-a88c-275653baef59" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_318ae6b4-cb47-47c1-bf58-71783865b27a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_052fe69c-a21e-4b2a-baf2-e8cbb4a5074b" xlink:to="loc_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_318ae6b4-cb47-47c1-bf58-71783865b27a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentGross_0476cd13-b9ce-446e-a7f1-f8c642104372" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_BuildingsAndImprovementsGross_6de7fadc-9ab7-40ab-99e1-a7e2f293a015" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_BuildingsAndImprovementsGross"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentGross_0476cd13-b9ce-446e-a7f1-f8c642104372" xlink:to="loc_us-gaap_BuildingsAndImprovementsGross_6de7fadc-9ab7-40ab-99e1-a7e2f293a015" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LandAndLandImprovements_1387a769-133a-4ce8-b873-c9d568f25ad5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LandAndLandImprovements"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentGross_0476cd13-b9ce-446e-a7f1-f8c642104372" xlink:to="loc_us-gaap_LandAndLandImprovements_1387a769-133a-4ce8-b873-c9d568f25ad5" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FurnitureAndFixturesGross_ffd1928a-a517-4bd4-8e2a-7bb821d61301" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FurnitureAndFixturesGross"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentGross_0476cd13-b9ce-446e-a7f1-f8c642104372" xlink:to="loc_us-gaap_FurnitureAndFixturesGross_ffd1928a-a517-4bd4-8e2a-7bb821d61301" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FlightEquipmentGross_d459e0e5-170b-4101-97f4-d7f019374516" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FlightEquipmentGross"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentGross_0476cd13-b9ce-446e-a7f1-f8c642104372" xlink:to="loc_us-gaap_FlightEquipmentGross_d459e0e5-170b-4101-97f4-d7f019374516" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ConstructionInProgressGross_e8e7b2c9-7192-429c-bac4-2c244d44eb35" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConstructionInProgressGross"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentGross_0476cd13-b9ce-446e-a7f1-f8c642104372" xlink:to="loc_us-gaap_ConstructionInProgressGross_e8e7b2c9-7192-429c-bac4-2c244d44eb35" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.wynnresorts.com/role/IntangibleAssetsnetScheduleofIntangibleAssetsNetDetails" xlink:type="simple" xlink:href="wynn-20251231.xsd#IntangibleAssetsnetScheduleofIntangibleAssetsNetDetails"/>
  <link:calculationLink xlink:role="http://www.wynnresorts.com/role/IntangibleAssetsnetScheduleofIntangibleAssetsNetDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_5690c1c0-758f-4e16-afc0-fb104ef159cf" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsNet_d724281a-8815-47a8-a452-6a8564c7b4ef" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsNet"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_5690c1c0-758f-4e16-afc0-fb104ef159cf" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsNet_d724281a-8815-47a8-a452-6a8564c7b4ef" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill_f1df3d8e-54b9-405c-8b74-29134c858fb5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_5690c1c0-758f-4e16-afc0-fb104ef159cf" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill_f1df3d8e-54b9-405c-8b74-29134c858fb5" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsNet_2d4514ad-dcd6-4306-be5f-0ffd8918adcf" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsNet"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsGross_a036c450-ccb7-48e5-80a4-0dfe3d5ff2d0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FiniteLivedIntangibleAssetsGross"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsNet_2d4514ad-dcd6-4306-be5f-0ffd8918adcf" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsGross_a036c450-ccb7-48e5-80a4-0dfe3d5ff2d0" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_fbeb7716-dea3-455a-9059-1e915f016b80" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_2d4514ad-dcd6-4306-be5f-0ffd8918adcf" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_fbeb7716-dea3-455a-9059-1e915f016b80" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.wynnresorts.com/role/LongTermDebtSummaryofLongTermDebtDetails" xlink:type="simple" xlink:href="wynn-20251231.xsd#LongTermDebtSummaryofLongTermDebtDetails"/>
  <link:calculationLink xlink:role="http://www.wynnresorts.com/role/LongTermDebtSummaryofLongTermDebtDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebt_44b34d63-bacc-438a-81ec-6f0e5efcd140" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebt"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtCurrent_5132b3cb-b054-4f3d-9828-4c6552cdb3be" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtCurrent"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_44b34d63-bacc-438a-81ec-6f0e5efcd140" xlink:to="loc_us-gaap_LongTermDebtCurrent_5132b3cb-b054-4f3d-9828-4c6552cdb3be" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtNoncurrent_e0e771a0-f608-48e0-8326-1124938a6c52" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtNoncurrent"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_44b34d63-bacc-438a-81ec-6f0e5efcd140" xlink:to="loc_us-gaap_LongTermDebtNoncurrent_e0e771a0-f608-48e0-8326-1124938a6c52" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.wynnresorts.com/role/LongTermDebtScheduledMaturitiesofLongTermDebtDetails" xlink:type="simple" xlink:href="wynn-20251231.xsd#LongTermDebtScheduledMaturitiesofLongTermDebtDetails"/>
  <link:calculationLink xlink:role="http://www.wynnresorts.com/role/LongTermDebtScheduledMaturitiesofLongTermDebtDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebt_44059053-43a7-4ab6-b7f5-a4f6c79e18fc" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebt"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentCarryingAmount_37691291-86ab-4c5a-ae81-a33e5b08f91f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentCarryingAmount"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_44059053-43a7-4ab6-b7f5-a4f6c79e18fc" xlink:to="loc_us-gaap_DebtInstrumentCarryingAmount_37691291-86ab-4c5a-ae81-a33e5b08f91f" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DerivativeLiabilities_35a9ad95-4545-47b2-ad00-4f0c35cfe6a8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DerivativeLiabilities"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_44059053-43a7-4ab6-b7f5-a4f6c79e18fc" xlink:to="loc_us-gaap_DerivativeLiabilities_35a9ad95-4545-47b2-ad00-4f0c35cfe6a8" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentUnamortizedDiscountPremiumNet_f1cb604c-13b8-4901-891b-04a5a71839ef" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentUnamortizedDiscountPremiumNet"/>
    <link:calculationArc order="3" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LongTermDebt_44059053-43a7-4ab6-b7f5-a4f6c79e18fc" xlink:to="loc_us-gaap_DebtInstrumentUnamortizedDiscountPremiumNet_f1cb604c-13b8-4901-891b-04a5a71839ef" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DebtInstrumentCarryingAmount_71740a2e-153d-41c6-a0ef-ceeccf841af1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DebtInstrumentCarryingAmount"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_99eb27c1-b6b1-480a-a17e-66ec00ae293a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_DebtInstrumentCarryingAmount_71740a2e-153d-41c6-a0ef-ceeccf841af1" xlink:to="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_99eb27c1-b6b1-480a-a17e-66ec00ae293a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_70a496b0-ef54-4a0b-88ca-dc9cf78b29fa" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_DebtInstrumentCarryingAmount_71740a2e-153d-41c6-a0ef-ceeccf841af1" xlink:to="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_70a496b0-ef54-4a0b-88ca-dc9cf78b29fa" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_dfce1d8d-d565-49f8-bcc4-f6ad627a97dd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DebtInstrumentCarryingAmount_71740a2e-153d-41c6-a0ef-ceeccf841af1" xlink:to="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_dfce1d8d-d565-49f8-bcc4-f6ad627a97dd" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_bdb96aaa-f63b-4d12-a1db-a270649b55ce" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DebtInstrumentCarryingAmount_71740a2e-153d-41c6-a0ef-ceeccf841af1" xlink:to="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_bdb96aaa-f63b-4d12-a1db-a270649b55ce" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_b0149da9-f866-4f90-a53e-05ae295e3556" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DebtInstrumentCarryingAmount_71740a2e-153d-41c6-a0ef-ceeccf841af1" xlink:to="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_b0149da9-f866-4f90-a53e-05ae295e3556" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_80b1af66-6c3a-4167-b36b-6aff49f6c729" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DebtInstrumentCarryingAmount_71740a2e-153d-41c6-a0ef-ceeccf841af1" xlink:to="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_80b1af66-6c3a-4167-b36b-6aff49f6c729" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.wynnresorts.com/role/StockBasedCompensationScheduleofAllocatedCostsDetails" xlink:type="simple" xlink:href="wynn-20251231.xsd#StockBasedCompensationScheduleofAllocatedCostsDetails"/>
  <link:calculationLink xlink:role="http://www.wynnresorts.com/role/StockBasedCompensationScheduleofAllocatedCostsDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardCompensationCost1_f71fc7e6-3f18-4915-9bbc-a7584b9f7437" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardCompensationCost1"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsCapitalizedAmount_b610262a-80dd-44f5-a3da-26a18b18189d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsCapitalizedAmount"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardCompensationCost1_f71fc7e6-3f18-4915-9bbc-a7584b9f7437" xlink:to="loc_us-gaap_EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsCapitalizedAmount_b610262a-80dd-44f5-a3da-26a18b18189d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_AllocatedShareBasedCompensationExpense_06ef6abc-8de3-4161-bf94-36cd8e20101b" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AllocatedShareBasedCompensationExpense"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardCompensationCost1_f71fc7e6-3f18-4915-9bbc-a7584b9f7437" xlink:to="loc_us-gaap_AllocatedShareBasedCompensationExpense_06ef6abc-8de3-4161-bf94-36cd8e20101b" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.wynnresorts.com/role/IncomeTaxesSummaryofConsolidatedIncomeLossBeforeTaxesForUSandForeignOperationsDetails" xlink:type="simple" xlink:href="wynn-20251231.xsd#IncomeTaxesSummaryofConsolidatedIncomeLossBeforeTaxesForUSandForeignOperationsDetails"/>
  <link:calculationLink xlink:role="http://www.wynnresorts.com/role/IncomeTaxesSummaryofConsolidatedIncomeLossBeforeTaxesForUSandForeignOperationsDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_wynn_IncomeLossFromContinuingOperationsBeforeIncomeTaxesAndMinorityInterest_44f8221b-723b-46d9-8633-7e8fe1c0d32e" xlink:href="wynn-20251231.xsd#wynn_IncomeLossFromContinuingOperationsBeforeIncomeTaxesAndMinorityInterest"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_34421eca-910d-44e5-a9c5-0381f97f9d43" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_wynn_IncomeLossFromContinuingOperationsBeforeIncomeTaxesAndMinorityInterest_44f8221b-723b-46d9-8633-7e8fe1c0d32e" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_34421eca-910d-44e5-a9c5-0381f97f9d43" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_416bca3f-063e-40cf-a555-c519025d426c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_wynn_IncomeLossFromContinuingOperationsBeforeIncomeTaxesAndMinorityInterest_44f8221b-723b-46d9-8633-7e8fe1c0d32e" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_416bca3f-063e-40cf-a555-c519025d426c" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.wynnresorts.com/role/IncomeTaxesSummaryofBenefitProvisionforIncomeTaxesDetails" xlink:type="simple" xlink:href="wynn-20251231.xsd#IncomeTaxesSummaryofBenefitProvisionforIncomeTaxesDetails"/>
  <link:calculationLink xlink:role="http://www.wynnresorts.com/role/IncomeTaxesSummaryofBenefitProvisionforIncomeTaxesDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CurrentIncomeTaxExpenseBenefit_2f50dfef-5449-48ae-b516-600329612458" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CurrentFederalTaxExpenseBenefit_33ed61f4-00ef-45c6-8448-70c4c751c8dd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CurrentFederalTaxExpenseBenefit"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CurrentIncomeTaxExpenseBenefit_2f50dfef-5449-48ae-b516-600329612458" xlink:to="loc_us-gaap_CurrentFederalTaxExpenseBenefit_33ed61f4-00ef-45c6-8448-70c4c751c8dd" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CurrentStateAndLocalTaxExpenseBenefit_6e463fc1-52e9-41eb-a173-4460f37af4dc" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CurrentIncomeTaxExpenseBenefit_2f50dfef-5449-48ae-b516-600329612458" xlink:to="loc_us-gaap_CurrentStateAndLocalTaxExpenseBenefit_6e463fc1-52e9-41eb-a173-4460f37af4dc" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CurrentForeignTaxExpenseBenefit_d3588f2e-f203-4698-a6e5-72933fbc008c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CurrentForeignTaxExpenseBenefit"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CurrentIncomeTaxExpenseBenefit_2f50dfef-5449-48ae-b516-600329612458" xlink:to="loc_us-gaap_CurrentForeignTaxExpenseBenefit_d3588f2e-f203-4698-a6e5-72933fbc008c" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_wynn_TotalDeferredIncomeTaxExpenseBenefitFederalAndForeign_accdcf78-c2a5-4ca3-af95-2335b44e317d" xlink:href="wynn-20251231.xsd#wynn_TotalDeferredIncomeTaxExpenseBenefitFederalAndForeign"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredForeignIncomeTaxExpenseBenefit_1be7e0cf-b093-4acd-ae43-7253f7e1ffc3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredForeignIncomeTaxExpenseBenefit"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_wynn_TotalDeferredIncomeTaxExpenseBenefitFederalAndForeign_accdcf78-c2a5-4ca3-af95-2335b44e317d" xlink:to="loc_us-gaap_DeferredForeignIncomeTaxExpenseBenefit_1be7e0cf-b093-4acd-ae43-7253f7e1ffc3" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_31166559-a6ec-4404-8df6-04dcb1d94b61" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_wynn_TotalDeferredIncomeTaxExpenseBenefitFederalAndForeign_accdcf78-c2a5-4ca3-af95-2335b44e317d" xlink:to="loc_us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_31166559-a6ec-4404-8df6-04dcb1d94b61" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredFederalIncomeTaxExpenseBenefit_0211e629-e91e-48a9-8dc9-ccbee5db32cd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredFederalIncomeTaxExpenseBenefit"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_wynn_TotalDeferredIncomeTaxExpenseBenefitFederalAndForeign_accdcf78-c2a5-4ca3-af95-2335b44e317d" xlink:to="loc_us-gaap_DeferredFederalIncomeTaxExpenseBenefit_0211e629-e91e-48a9-8dc9-ccbee5db32cd" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_8195ee0d-842a-4606-9a32-5f191ffb958f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_CurrentIncomeTaxExpenseBenefit_6f3b357e-b0f3-442f-9ded-7a7353c95828" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefit_8195ee0d-842a-4606-9a32-5f191ffb958f" xlink:to="loc_us-gaap_CurrentIncomeTaxExpenseBenefit_6f3b357e-b0f3-442f-9ded-7a7353c95828" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_wynn_TotalDeferredIncomeTaxExpenseBenefitFederalAndForeign_86c27163-8cb2-4f1a-9fff-b01d5ce512b9" xlink:href="wynn-20251231.xsd#wynn_TotalDeferredIncomeTaxExpenseBenefitFederalAndForeign"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefit_8195ee0d-842a-4606-9a32-5f191ffb958f" xlink:to="loc_wynn_TotalDeferredIncomeTaxExpenseBenefitFederalAndForeign_86c27163-8cb2-4f1a-9fff-b01d5ce512b9" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.wynnresorts.com/role/IncomeTaxesSummaryofIncomeTaxesFederalStatutoryCorporateTaxRateDetails" xlink:type="simple" xlink:href="wynn-20251231.xsd#IncomeTaxesSummaryofIncomeTaxesFederalStatutoryCorporateTaxRateDetails"/>
  <link:calculationLink xlink:role="http://www.wynnresorts.com/role/IncomeTaxesSummaryofIncomeTaxesFederalStatutoryCorporateTaxRateDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_279f6595-ab6e-4c1a-9b9e-636965a04175" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateContinuingOperations"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_82b287d3-4c65-4a77-b62e-e5e3babba776" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_279f6595-ab6e-4c1a-9b9e-636965a04175" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_82b287d3-4c65-4a77-b62e-e5e3babba776" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_a28b94e8-506a-4fec-a6b0-dd23d15b1a66" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_279f6595-ab6e-4c1a-9b9e-636965a04175" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_a28b94e8-506a-4fec-a6b0-dd23d15b1a66" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_b3c1eb4b-ab4f-475a-8ca0-8031583f4eaa" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_279f6595-ab6e-4c1a-9b9e-636965a04175" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_b3c1eb4b-ab4f-475a-8ca0-8031583f4eaa" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationTaxExemptIncome_a8537d60-cdac-4e4f-babf-349adbbbb66f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationTaxExemptIncome"/>
    <link:calculationArc order="4" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_279f6595-ab6e-4c1a-9b9e-636965a04175" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationTaxExemptIncome_a8537d60-cdac-4e4f-babf-349adbbbb66f" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_3f109aeb-895e-4e89-8a43-1584da2d31e8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_279f6595-ab6e-4c1a-9b9e-636965a04175" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_3f109aeb-895e-4e89-8a43-1584da2d31e8" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments_0f395279-8f39-4469-baea-71f0c1c5843a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_279f6595-ab6e-4c1a-9b9e-636965a04175" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments_0f395279-8f39-4469-baea-71f0c1c5843a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_da715c44-14fe-4286-b1e3-48038915f770" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate"/>
    <link:calculationArc order="7" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_279f6595-ab6e-4c1a-9b9e-636965a04175" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate_da715c44-14fe-4286-b1e3-48038915f770" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationCrossBorderTaxEffectPercent_019c8170-b514-78e6-a9bc-10f6086c3a55" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationCrossBorderTaxEffectPercent"/>
    <link:calculationArc order="8" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_279f6595-ab6e-4c1a-9b9e-636965a04175" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationCrossBorderTaxEffectPercent_019c8170-b514-78e6-a9bc-10f6086c3a55" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits_019c8170-b514-73c3-9b8c-0faa69dd0cf8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits"/>
    <link:calculationArc order="9" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_279f6595-ab6e-4c1a-9b9e-636965a04175" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationTaxCredits_019c8170-b514-73c3-9b8c-0faa69dd0cf8" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_wynn_EffectiveIncomeTaxRateReconciliationTaxCreditNetOfValuationAllowanceForeignPercent_019c8170-b514-76ac-81e1-ed98531cb16e" xlink:href="wynn-20251231.xsd#wynn_EffectiveIncomeTaxRateReconciliationTaxCreditNetOfValuationAllowanceForeignPercent"/>
    <link:calculationArc order="10" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_279f6595-ab6e-4c1a-9b9e-636965a04175" xlink:to="loc_wynn_EffectiveIncomeTaxRateReconciliationTaxCreditNetOfValuationAllowanceForeignPercent_019c8170-b514-76ac-81e1-ed98531cb16e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpense_019c8170-b514-7dd4-8b7c-d2eab5a84f65" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpense"/>
    <link:calculationArc order="11" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_279f6595-ab6e-4c1a-9b9e-636965a04175" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpense_019c8170-b514-7dd4-8b7c-d2eab5a84f65" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationEquityInEarningsLossesOfUnconsolidatedSubsidiary_019c8170-b514-7a13-bfce-73eb61030f30" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationEquityInEarningsLossesOfUnconsolidatedSubsidiary"/>
    <link:calculationArc order="12" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_EffectiveIncomeTaxRateContinuingOperations_279f6595-ab6e-4c1a-9b9e-636965a04175" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationEquityInEarningsLossesOfUnconsolidatedSubsidiary_019c8170-b514-7a13-bfce-73eb61030f30" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_019c8171-33f4-7eb6-82bc-a6d2ca18bb51" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes_019c8171-33f4-7ef7-9dad-a6d8a2fd31ca" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefit_019c8171-33f4-7eb6-82bc-a6d2ca18bb51" xlink:to="loc_us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes_019c8171-33f4-7ef7-9dad-a6d8a2fd31ca" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential_019c8171-33f4-786c-9666-3e5cf9a0ca55" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefit_019c8171-33f4-7eb6-82bc-a6d2ca18bb51" xlink:to="loc_us-gaap_IncomeTaxReconciliationForeignIncomeTaxRateDifferential_019c8171-33f4-786c-9666-3e5cf9a0ca55" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxReconciliationTaxExemptIncome_019c8171-33f4-79aa-a034-9e7a06731d28" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationTaxExemptIncome"/>
    <link:calculationArc order="3" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefit_019c8171-33f4-7eb6-82bc-a6d2ca18bb51" xlink:to="loc_us-gaap_IncomeTaxReconciliationTaxExemptIncome_019c8171-33f4-79aa-a034-9e7a06731d28" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_019c8171-33f4-705b-9803-8744fd3a7dd4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefit_019c8171-33f4-7eb6-82bc-a6d2ca18bb51" xlink:to="loc_us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_019c8171-33f4-705b-9803-8744fd3a7dd4" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxReconciliationOtherAdjustments_019c8171-33f4-7d9b-8e72-bb76f02f9e3a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationOtherAdjustments"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefit_019c8171-33f4-7eb6-82bc-a6d2ca18bb51" xlink:to="loc_us-gaap_IncomeTaxReconciliationOtherAdjustments_019c8171-33f4-7d9b-8e72-bb76f02f9e3a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate_019c8171-33f4-7680-ba72-be9ab32f2618" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefit_019c8171-33f4-7eb6-82bc-a6d2ca18bb51" xlink:to="loc_us-gaap_IncomeTaxReconciliationChangeInEnactedTaxRate_019c8171-33f4-7680-ba72-be9ab32f2618" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_EffectiveIncomeTaxRateReconciliationCrossBorderTaxEffectAmount_019c8171-33f4-7d9b-9ea8-8bd42fa3e08e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationCrossBorderTaxEffectAmount"/>
    <link:calculationArc order="7" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefit_019c8171-33f4-7eb6-82bc-a6d2ca18bb51" xlink:to="loc_us-gaap_EffectiveIncomeTaxRateReconciliationCrossBorderTaxEffectAmount_019c8171-33f4-7d9b-9ea8-8bd42fa3e08e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxReconciliationTaxCredits_019c8171-33f4-74a8-86fe-052aff20b910" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationTaxCredits"/>
    <link:calculationArc order="8" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefit_019c8171-33f4-7eb6-82bc-a6d2ca18bb51" xlink:to="loc_us-gaap_IncomeTaxReconciliationTaxCredits_019c8171-33f4-74a8-86fe-052aff20b910" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_wynn_EffectiveIncomeTaxRateReconciliationTaxCreditNetOfValuationAllowanceForeignAmount_019c8171-33f4-7ca0-a15e-6c7680323a6a" xlink:href="wynn-20251231.xsd#wynn_EffectiveIncomeTaxRateReconciliationTaxCreditNetOfValuationAllowanceForeignAmount"/>
    <link:calculationArc order="9" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefit_019c8171-33f4-7eb6-82bc-a6d2ca18bb51" xlink:to="loc_wynn_EffectiveIncomeTaxRateReconciliationTaxCreditNetOfValuationAllowanceForeignAmount_019c8171-33f4-7ca0-a15e-6c7680323a6a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxReconciliationNondeductibleExpense_019c8171-33f4-71a2-8382-cbbfa9f44d84" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationNondeductibleExpense"/>
    <link:calculationArc order="10" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefit_019c8171-33f4-7eb6-82bc-a6d2ca18bb51" xlink:to="loc_us-gaap_IncomeTaxReconciliationNondeductibleExpense_019c8171-33f4-71a2-8382-cbbfa9f44d84" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxReconciliationEquityInEarningsLossesOfUnconsolidatedSubsidiary_019c8171-33f4-7edd-9b2c-2a6700cc0571" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxReconciliationEquityInEarningsLossesOfUnconsolidatedSubsidiary"/>
    <link:calculationArc order="11" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeTaxExpenseBenefit_019c8171-33f4-7eb6-82bc-a6d2ca18bb51" xlink:to="loc_us-gaap_IncomeTaxReconciliationEquityInEarningsLossesOfUnconsolidatedSubsidiary_019c8171-33f4-7edd-9b2c-2a6700cc0571" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.wynnresorts.com/role/IncomeTaxesSummaryofNetDeferredTaxAssetsandLiabilitiesDetails" xlink:type="simple" xlink:href="wynn-20251231.xsd#IncomeTaxesSummaryofNetDeferredTaxAssetsandLiabilitiesDetails"/>
  <link:calculationLink xlink:role="http://www.wynnresorts.com/role/IncomeTaxesSummaryofNetDeferredTaxAssetsandLiabilitiesDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsNet_a16cc32c-da7b-49ea-8127-ddfe9d22263a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsNet"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsGross_b9eb2f6c-00d6-4411-98ce-2d218ae16b2d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsGross"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsNet_a16cc32c-da7b-49ea-8127-ddfe9d22263a" xlink:to="loc_us-gaap_DeferredTaxAssetsGross_b9eb2f6c-00d6-4411-98ce-2d218ae16b2d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsValuationAllowance_b6d42a72-93e7-47ce-925c-3ead0ab8ef22" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsValuationAllowance"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsNet_a16cc32c-da7b-49ea-8127-ddfe9d22263a" xlink:to="loc_us-gaap_DeferredTaxAssetsValuationAllowance_b6d42a72-93e7-47ce-925c-3ead0ab8ef22" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredIncomeTaxLiabilities_33d6f083-b86b-471c-af0b-24afea199262" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredIncomeTaxLiabilities"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxLiabilitiesLeasingArrangements_31ba4a57-59e1-430d-9d0a-3f0bf724b65e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxLiabilitiesLeasingArrangements"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredIncomeTaxLiabilities_33d6f083-b86b-471c-af0b-24afea199262" xlink:to="loc_us-gaap_DeferredTaxLiabilitiesLeasingArrangements_31ba4a57-59e1-430d-9d0a-3f0bf724b65e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxLiabilitiesPrepaidExpenses_41564b09-856c-4eaf-89eb-23bf5fdf73e2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxLiabilitiesPrepaidExpenses"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredIncomeTaxLiabilities_33d6f083-b86b-471c-af0b-24afea199262" xlink:to="loc_us-gaap_DeferredTaxLiabilitiesPrepaidExpenses_41564b09-856c-4eaf-89eb-23bf5fdf73e2" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets_b8157e12-7cee-4891-9e79-0bbfffbe0df5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredIncomeTaxLiabilities_33d6f083-b86b-471c-af0b-24afea199262" xlink:to="loc_us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets_b8157e12-7cee-4891-9e79-0bbfffbe0df5" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxLiabilitiesInvestmentInNoncontrolledAffiliates_e17c70ab-9281-4c24-83ab-0147550835cd" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxLiabilitiesInvestmentInNoncontrolledAffiliates"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredIncomeTaxLiabilities_33d6f083-b86b-471c-af0b-24afea199262" xlink:to="loc_us-gaap_DeferredTaxLiabilitiesInvestmentInNoncontrolledAffiliates_e17c70ab-9281-4c24-83ab-0147550835cd" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxLiabilitiesOther_019c817a-76b9-776e-9702-d369b0f2f3fe" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxLiabilitiesOther"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredIncomeTaxLiabilities_33d6f083-b86b-471c-af0b-24afea199262" xlink:to="loc_us-gaap_DeferredTaxLiabilitiesOther_019c817a-76b9-776e-9702-d369b0f2f3fe" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment_019c817a-76b9-7d66-a820-c3928df7eb15" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredIncomeTaxLiabilities_33d6f083-b86b-471c-af0b-24afea199262" xlink:to="loc_us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment_019c817a-76b9-7d66-a820-c3928df7eb15" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsGross_ec841b4f-4fa7-4617-b545-baa7fd0ee98a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsGross"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsForeign_5fb20a86-6795-418a-9641-97574a84ed20" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsForeign"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsGross_ec841b4f-4fa7-4617-b545-baa7fd0ee98a" xlink:to="loc_us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsForeign_5fb20a86-6795-418a-9641-97574a84ed20" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_wynn_DeferredTaxAssetDisallowedInterestExpenseCarryforwards_38bf48ee-76ab-4d7c-9503-253e8c53b2f8" xlink:href="wynn-20251231.xsd#wynn_DeferredTaxAssetDisallowedInterestExpenseCarryforwards"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsGross_ec841b4f-4fa7-4617-b545-baa7fd0ee98a" xlink:to="loc_wynn_DeferredTaxAssetDisallowedInterestExpenseCarryforwards_38bf48ee-76ab-4d7c-9503-253e8c53b2f8" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsOperatingLossCarryforwards_86fe0006-a5f4-4e56-a463-e424e1584f5f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwards"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsGross_ec841b4f-4fa7-4617-b545-baa7fd0ee98a" xlink:to="loc_us-gaap_DeferredTaxAssetsOperatingLossCarryforwards_86fe0006-a5f4-4e56-a463-e424e1584f5f" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_wynn_DeferredTaxAssetLeaseLiability_1dd05ff4-28e5-4682-ba4c-d360f8cc2842" xlink:href="wynn-20251231.xsd#wynn_DeferredTaxAssetLeaseLiability"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsGross_ec841b4f-4fa7-4617-b545-baa7fd0ee98a" xlink:to="loc_wynn_DeferredTaxAssetLeaseLiability_1dd05ff4-28e5-4682-ba4c-d360f8cc2842" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_wynn_DeferredTaxAssetsConstructioninProgress_b17f7377-b4e2-459e-b9c4-b8f28fba8c16" xlink:href="wynn-20251231.xsd#wynn_DeferredTaxAssetsConstructioninProgress"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsGross_ec841b4f-4fa7-4617-b545-baa7fd0ee98a" xlink:to="loc_wynn_DeferredTaxAssetsConstructioninProgress_b17f7377-b4e2-459e-b9c4-b8f28fba8c16" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_wynn_DeferredTaxAssetReceivableInventoriesAccruedLiabilitiesAndOther_9e28fb76-ca83-4d20-bba8-a0bd967991f0" xlink:href="wynn-20251231.xsd#wynn_DeferredTaxAssetReceivableInventoriesAccruedLiabilitiesAndOther"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsGross_ec841b4f-4fa7-4617-b545-baa7fd0ee98a" xlink:to="loc_wynn_DeferredTaxAssetReceivableInventoriesAccruedLiabilitiesAndOther_9e28fb76-ca83-4d20-bba8-a0bd967991f0" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_af4a691b-1c2e-4f5e-9e7c-314b7d0e06cb" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost"/>
    <link:calculationArc order="7" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsGross_ec841b4f-4fa7-4617-b545-baa7fd0ee98a" xlink:to="loc_us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_af4a691b-1c2e-4f5e-9e7c-314b7d0e06cb" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsOtherTaxCarryforwards_98dbf07a-a332-4a94-a1f3-aed59d2abd8c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsOtherTaxCarryforwards"/>
    <link:calculationArc order="8" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsGross_ec841b4f-4fa7-4617-b545-baa7fd0ee98a" xlink:to="loc_us-gaap_DeferredTaxAssetsOtherTaxCarryforwards_98dbf07a-a332-4a94-a1f3-aed59d2abd8c" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_wynn_DeferredTaxAssetIntangiblesAndRelatedOther_5425f8b5-d3aa-4ec6-a480-f29a4f7faf79" xlink:href="wynn-20251231.xsd#wynn_DeferredTaxAssetIntangiblesAndRelatedOther"/>
    <link:calculationArc order="9" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsGross_ec841b4f-4fa7-4617-b545-baa7fd0ee98a" xlink:to="loc_wynn_DeferredTaxAssetIntangiblesAndRelatedOther_5425f8b5-d3aa-4ec6-a480-f29a4f7faf79" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsOther_4c792919-0589-4736-8a94-7c030895e46c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsOther"/>
    <link:calculationArc order="10" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsGross_ec841b4f-4fa7-4617-b545-baa7fd0ee98a" xlink:to="loc_us-gaap_DeferredTaxAssetsOther_4c792919-0589-4736-8a94-7c030895e46c" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment_1f0cb487-c75b-45e4-9b7b-45952efa8d38" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment"/>
    <link:calculationArc order="11" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsGross_ec841b4f-4fa7-4617-b545-baa7fd0ee98a" xlink:to="loc_us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment_1f0cb487-c75b-45e4-9b7b-45952efa8d38" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsLiabilitiesNet_c8388038-fa70-419c-895f-4d992efb5e7c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNet"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredTaxAssetsNet_d528eed1-4613-4fdb-b87f-872b1d35c6dc" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredTaxAssetsNet"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsLiabilitiesNet_c8388038-fa70-419c-895f-4d992efb5e7c" xlink:to="loc_us-gaap_DeferredTaxAssetsNet_d528eed1-4613-4fdb-b87f-872b1d35c6dc" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_DeferredIncomeTaxLiabilities_c494692e-4b74-436d-8c74-aca1aa5c7bb6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredIncomeTaxLiabilities"/>
    <link:calculationArc order="2" weight="-1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DeferredTaxAssetsLiabilitiesNet_c8388038-fa70-419c-895f-4d992efb5e7c" xlink:to="loc_us-gaap_DeferredIncomeTaxLiabilities_c494692e-4b74-436d-8c74-aca1aa5c7bb6" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.wynnresorts.com/role/IncomeTaxesIncomeTaxesPaidDetails" xlink:type="simple" xlink:href="wynn-20251231.xsd#IncomeTaxesIncomeTaxesPaidDetails"/>
  <link:calculationLink xlink:role="http://www.wynnresorts.com/role/IncomeTaxesIncomeTaxesPaidDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxesPaidNet_019c817b-ebff-7609-adf7-320021a0217d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxesPaidNet"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxPaidFederalAfterRefundReceived_019c817b-ebff-77a8-b3e7-206439a40753" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxPaidFederalAfterRefundReceived"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeTaxesPaidNet_019c817b-ebff-7609-adf7-320021a0217d" xlink:to="loc_us-gaap_IncomeTaxPaidFederalAfterRefundReceived_019c817b-ebff-77a8-b3e7-206439a40753" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxPaidStateAndLocalAfterRefundReceived_019c817b-ebff-7c74-bd3b-4f3a3e1c2215" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxPaidStateAndLocalAfterRefundReceived"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeTaxesPaidNet_019c817b-ebff-7609-adf7-320021a0217d" xlink:to="loc_us-gaap_IncomeTaxPaidStateAndLocalAfterRefundReceived_019c817b-ebff-7c74-bd3b-4f3a3e1c2215" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_IncomeTaxPaidForeignAfterRefundReceived_019c817b-ebff-72f1-953d-7e2f3a68d471" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxPaidForeignAfterRefundReceived"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeTaxesPaidNet_019c817b-ebff-7609-adf7-320021a0217d" xlink:to="loc_us-gaap_IncomeTaxPaidForeignAfterRefundReceived_019c817b-ebff-72f1-953d-7e2f3a68d471" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.wynnresorts.com/role/EarningsPerShareDetails" xlink:type="simple" xlink:href="wynn-20251231.xsd#EarningsPerShareDetails"/>
  <link:calculationLink xlink:role="http://www.wynnresorts.com/role/EarningsPerShareDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_2e61281d-7343-4bc1-964f-0fb1ca6d3dd1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_e75b5d55-2be7-487f-afdd-95b7e34f278f" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_2e61281d-7343-4bc1-964f-0fb1ca6d3dd1" xlink:to="loc_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_e75b5d55-2be7-487f-afdd-95b7e34f278f" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_46c13c51-e9a4-4372-841a-c61109569795" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_2e61281d-7343-4bc1-964f-0fb1ca6d3dd1" xlink:to="loc_us-gaap_WeightedAverageNumberDilutedSharesOutstandingAdjustment_46c13c51-e9a4-4372-841a-c61109569795" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.wynnresorts.com/role/LeasesScheduleofLeaseCostandOtherInformationDetails" xlink:type="simple" xlink:href="wynn-20251231.xsd#LeasesScheduleofLeaseCostandOtherInformationDetails"/>
  <link:calculationLink xlink:role="http://www.wynnresorts.com/role/LeasesScheduleofLeaseCostandOtherInformationDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LeaseCost_5138b042-9a66-4ff2-9555-d8c9680cd4c2" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LeaseCost"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseCost_09abdf6b-ef82-4540-b7a7-a3e1a9be6605" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseCost"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LeaseCost_5138b042-9a66-4ff2-9555-d8c9680cd4c2" xlink:to="loc_us-gaap_OperatingLeaseCost_09abdf6b-ef82-4540-b7a7-a3e1a9be6605" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_wynn_OperatingLeaseTripleNetCost_dbf1dfd4-c3c0-4ddd-b6c5-fe19203e26c2" xlink:href="wynn-20251231.xsd#wynn_OperatingLeaseTripleNetCost"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LeaseCost_5138b042-9a66-4ff2-9555-d8c9680cd4c2" xlink:to="loc_wynn_OperatingLeaseTripleNetCost_dbf1dfd4-c3c0-4ddd-b6c5-fe19203e26c2" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_ShortTermLeaseCost_e6e1501c-060f-40b0-8401-867231516a64" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShortTermLeaseCost"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LeaseCost_5138b042-9a66-4ff2-9555-d8c9680cd4c2" xlink:to="loc_us-gaap_ShortTermLeaseCost_e6e1501c-060f-40b0-8401-867231516a64" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense_703b87fa-f2b0-4776-873f-97c564d5f392" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LeaseCost_5138b042-9a66-4ff2-9555-d8c9680cd4c2" xlink:to="loc_us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense_703b87fa-f2b0-4776-873f-97c564d5f392" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_VariableLeaseCost_ac6c91f9-e1ae-4169-b55b-6ca9da94d031" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_VariableLeaseCost"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LeaseCost_5138b042-9a66-4ff2-9555-d8c9680cd4c2" xlink:to="loc_us-gaap_VariableLeaseCost_ac6c91f9-e1ae-4169-b55b-6ca9da94d031" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseInterestExpense_24a35895-5c47-4881-bcd6-53204a1aecf4" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseInterestExpense"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LeaseCost_5138b042-9a66-4ff2-9555-d8c9680cd4c2" xlink:to="loc_us-gaap_FinanceLeaseInterestExpense_24a35895-5c47-4881-bcd6-53204a1aecf4" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.wynnresorts.com/role/LeasesMaturityAnalysisDetails" xlink:type="simple" xlink:href="wynn-20251231.xsd#LeasesMaturityAnalysisDetails"/>
  <link:calculationLink xlink:role="http://www.wynnresorts.com/role/LeasesMaturityAnalysisDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_1eac622b-ee7c-42a8-ba42-14a8656638dc" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDue"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount_65fd3a23-4303-467b-9c6c-51479047bb76" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.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_1eac622b-ee7c-42a8-ba42-14a8656638dc" xlink:to="loc_us-gaap_FinanceLeaseLiabilityUndiscountedExcessAmount_65fd3a23-4303-467b-9c6c-51479047bb76" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiability_2ef7d77f-01f3-4b2e-a52f-1ae5754a2809" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseLiability"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_1eac622b-ee7c-42a8-ba42-14a8656638dc" xlink:to="loc_us-gaap_FinanceLeaseLiability_2ef7d77f-01f3-4b2e-a52f-1ae5754a2809" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_7da9883e-9476-44b3-9449-94b66d5cecf6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_5b120b51-4c0b-42a4-8d2e-38c7f752abc8" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_7da9883e-9476-44b3-9449-94b66d5cecf6" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_5b120b51-4c0b-42a4-8d2e-38c7f752abc8" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_f7dee404-5f9c-4edb-8478-a3cf1d78bd68" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_7da9883e-9476-44b3-9449-94b66d5cecf6" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_f7dee404-5f9c-4edb-8478-a3cf1d78bd68" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_418c4553-1b84-4d73-8597-b8a445615635" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_7da9883e-9476-44b3-9449-94b66d5cecf6" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearThree_418c4553-1b84-4d73-8597-b8a445615635" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_dcc2f442-3dc0-475e-878c-154d37aad757" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_7da9883e-9476-44b3-9449-94b66d5cecf6" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFour_dcc2f442-3dc0-475e-878c-154d37aad757" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_1ca93540-c930-41f6-9e26-ecc97ae59bc6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_7da9883e-9476-44b3-9449-94b66d5cecf6" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueYearFive_1ca93540-c930-41f6-9e26-ecc97ae59bc6" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_af73a7a8-1f0e-471f-8f44-c456fbfaadfb" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_7da9883e-9476-44b3-9449-94b66d5cecf6" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_af73a7a8-1f0e-471f-8f44-c456fbfaadfb" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiability_72500ce3-c43d-4806-bb74-2dd66ec58fc9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiability"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiabilityCurrent_0016de39-8425-4ab0-aa47-f94ce9fdafd5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingLeaseLiability_72500ce3-c43d-4806-bb74-2dd66ec58fc9" xlink:to="loc_us-gaap_OperatingLeaseLiabilityCurrent_0016de39-8425-4ab0-aa47-f94ce9fdafd5" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiabilityNoncurrent_5012d739-a7f5-4439-a542-f9d8d09ec78a" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingLeaseLiability_72500ce3-c43d-4806-bb74-2dd66ec58fc9" xlink:to="loc_us-gaap_OperatingLeaseLiabilityNoncurrent_5012d739-a7f5-4439-a542-f9d8d09ec78a" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiability_4c42f249-31b2-47ce-945f-dc728bd91017" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseLiability"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityCurrent_80cb9455-c03d-4bec-8376-03cb3d6174c6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseLiabilityCurrent"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiability_4c42f249-31b2-47ce-945f-dc728bd91017" xlink:to="loc_us-gaap_FinanceLeaseLiabilityCurrent_80cb9455-c03d-4bec-8376-03cb3d6174c6" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityNoncurrent_20a30143-b9dd-4042-8d65-2a16cc4ce21d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseLiabilityNoncurrent"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiability_4c42f249-31b2-47ce-945f-dc728bd91017" xlink:to="loc_us-gaap_FinanceLeaseLiabilityNoncurrent_20a30143-b9dd-4042-8d65-2a16cc4ce21d" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.wynnresorts.com/role/LeasesMaturityAnalysisDetails_1" xlink:type="simple" xlink:href="wynn-20251231.xsd#LeasesMaturityAnalysisDetails_1"/>
  <link:calculationLink xlink:role="http://www.wynnresorts.com/role/LeasesMaturityAnalysisDetails_1" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_57c107f3-75e9-4c6a-b665-c6470f8e1e12" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLiability_d2a78178-522a-4a5e-aaca-475ad70ee90d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiability"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_57c107f3-75e9-4c6a-b665-c6470f8e1e12" xlink:to="loc_us-gaap_OperatingLeaseLiability_d2a78178-522a-4a5e-aaca-475ad70ee90d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_007a593d-934b-4058-bd6d-70e8e107d31c" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LesseeOperatingLeaseLiabilityPaymentsDue_57c107f3-75e9-4c6a-b665-c6470f8e1e12" xlink:to="loc_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_007a593d-934b-4058-bd6d-70e8e107d31c" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_e52b4ef2-cc22-455e-b9ea-93a16c9e2eb3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDue"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_13f10892-ef22-4141-b660-f2f17da66104" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_e52b4ef2-cc22-455e-b9ea-93a16c9e2eb3" xlink:to="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_13f10892-ef22-4141-b660-f2f17da66104" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearTwo_e7a34c4d-481c-4100-b4e4-e2e282380edb" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDueYearTwo"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_e52b4ef2-cc22-455e-b9ea-93a16c9e2eb3" xlink:to="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearTwo_e7a34c4d-481c-4100-b4e4-e2e282380edb" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearThree_d6807712-164c-411d-a194-6bdcd6285efc" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDueYearThree"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_e52b4ef2-cc22-455e-b9ea-93a16c9e2eb3" xlink:to="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearThree_d6807712-164c-411d-a194-6bdcd6285efc" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearFour_9cf6cbd5-5202-4b9c-815d-b2c59bcb108d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDueYearFour"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_e52b4ef2-cc22-455e-b9ea-93a16c9e2eb3" xlink:to="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearFour_9cf6cbd5-5202-4b9c-815d-b2c59bcb108d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearFive_85b15cba-7eb9-48db-a54b-7fc5c76df0f0" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDueYearFive"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_e52b4ef2-cc22-455e-b9ea-93a16c9e2eb3" xlink:to="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueYearFive_85b15cba-7eb9-48db-a54b-7fc5c76df0f0" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueAfterYearFive_85a79991-46ef-4f8e-867c-d6e519cf7490" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_FinanceLeaseLiabilityPaymentsDueAfterYearFive"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FinanceLeaseLiabilityPaymentsDue_e52b4ef2-cc22-455e-b9ea-93a16c9e2eb3" xlink:to="loc_us-gaap_FinanceLeaseLiabilityPaymentsDueAfterYearFive_85a79991-46ef-4f8e-867c-d6e519cf7490" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.wynnresorts.com/role/LeasesMinimumandContingentOperatingLeaseIncomeDetails" xlink:type="simple" xlink:href="wynn-20251231.xsd#LeasesMinimumandContingentOperatingLeaseIncomeDetails"/>
  <link:calculationLink xlink:role="http://www.wynnresorts.com/role/LeasesMinimumandContingentOperatingLeaseIncomeDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLeaseIncome_c07522b3-4d45-4f5b-86c8-f79a4dcfc463" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLeaseIncome"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseLeaseIncomeLeasePayments_278b76b6-2795-4c65-90ee-f11e2d1ae23d" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLeaseIncomeLeasePayments"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingLeaseLeaseIncome_c07522b3-4d45-4f5b-86c8-f79a4dcfc463" xlink:to="loc_us-gaap_OperatingLeaseLeaseIncomeLeasePayments_278b76b6-2795-4c65-90ee-f11e2d1ae23d" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeaseVariableLeaseIncome_c2e2fdd5-f6fc-453e-92c3-0ef660150e74" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseVariableLeaseIncome"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingLeaseLeaseIncome_c07522b3-4d45-4f5b-86c8-f79a4dcfc463" xlink:to="loc_us-gaap_OperatingLeaseVariableLeaseIncome_c2e2fdd5-f6fc-453e-92c3-0ef660150e74" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeasesIncomeStatementLeaseRevenue_66e62896-0167-4dbc-ac82-2232a795119e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeasesIncomeStatementLeaseRevenue"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeasesIncomeStatementMinimumLeaseRevenue_a5748c67-369a-4d16-b77e-df5f691d5457" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeasesIncomeStatementMinimumLeaseRevenue"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingLeasesIncomeStatementLeaseRevenue_66e62896-0167-4dbc-ac82-2232a795119e" xlink:to="loc_us-gaap_OperatingLeasesIncomeStatementMinimumLeaseRevenue_a5748c67-369a-4d16-b77e-df5f691d5457" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OperatingLeasesIncomeStatementContingentRevenue_37a430ec-8b11-4539-bd53-8f0165664fc3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeasesIncomeStatementContingentRevenue"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OperatingLeasesIncomeStatementLeaseRevenue_66e62896-0167-4dbc-ac82-2232a795119e" xlink:to="loc_us-gaap_OperatingLeasesIncomeStatementContingentRevenue_37a430ec-8b11-4539-bd53-8f0165664fc3" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.wynnresorts.com/role/LeasesFutureMinimumPaymentstobeReceivedDetails" xlink:type="simple" xlink:href="wynn-20251231.xsd#LeasesFutureMinimumPaymentstobeReceivedDetails"/>
  <link:calculationLink xlink:role="http://www.wynnresorts.com/role/LeasesFutureMinimumPaymentstobeReceivedDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LessorOperatingLeasePaymentsToBeReceived_ac6e0a2c-a4e9-4ab6-9c02-c9be23ff5be6" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LessorOperatingLeasePaymentsToBeReceived"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths_54e190b2-2241-421d-90f1-dd0bca646d59" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LessorOperatingLeasePaymentsToBeReceived_ac6e0a2c-a4e9-4ab6-9c02-c9be23ff5be6" xlink:to="loc_us-gaap_LessorOperatingLeasePaymentsToBeReceivedNextTwelveMonths_54e190b2-2241-421d-90f1-dd0bca646d59" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears_443f7fd8-8f84-47db-a9c4-ab86fab51066" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LessorOperatingLeasePaymentsToBeReceived_ac6e0a2c-a4e9-4ab6-9c02-c9be23ff5be6" xlink:to="loc_us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears_443f7fd8-8f84-47db-a9c4-ab86fab51066" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears_37b6210e-074c-4945-98d2-a0dba373cb3e" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LessorOperatingLeasePaymentsToBeReceived_ac6e0a2c-a4e9-4ab6-9c02-c9be23ff5be6" xlink:to="loc_us-gaap_LessorOperatingLeasePaymentsToBeReceivedThreeYears_37b6210e-074c-4945-98d2-a0dba373cb3e" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LessorOperatingLeasePaymentsToBeReceivedFourYears_db502e2e-3b69-41e8-8dce-983d0f8225ed" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LessorOperatingLeasePaymentsToBeReceivedFourYears"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LessorOperatingLeasePaymentsToBeReceived_ac6e0a2c-a4e9-4ab6-9c02-c9be23ff5be6" xlink:to="loc_us-gaap_LessorOperatingLeasePaymentsToBeReceivedFourYears_db502e2e-3b69-41e8-8dce-983d0f8225ed" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LessorOperatingLeasePaymentsToBeReceivedFiveYears_63af431a-6a40-4bc5-9346-7b9475a523e7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LessorOperatingLeasePaymentsToBeReceivedFiveYears"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LessorOperatingLeasePaymentsToBeReceived_ac6e0a2c-a4e9-4ab6-9c02-c9be23ff5be6" xlink:to="loc_us-gaap_LessorOperatingLeasePaymentsToBeReceivedFiveYears_63af431a-6a40-4bc5-9346-7b9475a523e7" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_LessorOperatingLeasePaymentsToBeReceivedThereafter_3857f96c-625b-4497-83c3-65b0eba7f438" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LessorOperatingLeasePaymentsToBeReceivedThereafter"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LessorOperatingLeasePaymentsToBeReceived_ac6e0a2c-a4e9-4ab6-9c02-c9be23ff5be6" xlink:to="loc_us-gaap_LessorOperatingLeasePaymentsToBeReceivedThereafter_3857f96c-625b-4497-83c3-65b0eba7f438" xlink:type="arc"/>
  </link:calculationLink>
  <link:roleRef roleURI="http://www.wynnresorts.com/role/CommitmentsandContingenciesOtherCommitmentsDetails" xlink:type="simple" xlink:href="wynn-20251231.xsd#CommitmentsandContingenciesOtherCommitmentsDetails"/>
  <link:calculationLink xlink:role="http://www.wynnresorts.com/role/CommitmentsandContingenciesOtherCommitmentsDetails" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherCommitment_65725f48-4ee2-406d-87a7-b151a831fac7" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherCommitment"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherCommitmentDueInNextTwelveMonths_46bbd850-d800-4a42-b9ae-b90c78980ec3" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherCommitmentDueInNextTwelveMonths"/>
    <link:calculationArc order="1" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherCommitment_65725f48-4ee2-406d-87a7-b151a831fac7" xlink:to="loc_us-gaap_OtherCommitmentDueInNextTwelveMonths_46bbd850-d800-4a42-b9ae-b90c78980ec3" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherCommitmentDueInSecondYear_c05d837e-9aed-4d51-895e-d00b141b8afe" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherCommitmentDueInSecondYear"/>
    <link:calculationArc order="2" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherCommitment_65725f48-4ee2-406d-87a7-b151a831fac7" xlink:to="loc_us-gaap_OtherCommitmentDueInSecondYear_c05d837e-9aed-4d51-895e-d00b141b8afe" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherCommitmentDueInThirdYear_151e4054-8b54-4365-a2e2-03ff4b57e1c1" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherCommitmentDueInThirdYear"/>
    <link:calculationArc order="3" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherCommitment_65725f48-4ee2-406d-87a7-b151a831fac7" xlink:to="loc_us-gaap_OtherCommitmentDueInThirdYear_151e4054-8b54-4365-a2e2-03ff4b57e1c1" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherCommitmentDueInFourthYear_e6d5ff08-8c30-4961-b37b-0886331a26ee" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherCommitmentDueInFourthYear"/>
    <link:calculationArc order="4" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherCommitment_65725f48-4ee2-406d-87a7-b151a831fac7" xlink:to="loc_us-gaap_OtherCommitmentDueInFourthYear_e6d5ff08-8c30-4961-b37b-0886331a26ee" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherCommitmentDueInFifthYear_5af04321-217e-4873-8563-d9d385e5a2b5" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherCommitmentDueInFifthYear"/>
    <link:calculationArc order="5" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherCommitment_65725f48-4ee2-406d-87a7-b151a831fac7" xlink:to="loc_us-gaap_OtherCommitmentDueInFifthYear_5af04321-217e-4873-8563-d9d385e5a2b5" xlink:type="arc"/>
    <link:loc xlink:type="locator" xlink:label="loc_us-gaap_OtherCommitmentDueAfterFifthYear_5dc81083-be81-4291-86e5-afd71d0297e9" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherCommitmentDueAfterFifthYear"/>
    <link:calculationArc order="6" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherCommitment_65725f48-4ee2-406d-87a7-b151a831fac7" xlink:to="loc_us-gaap_OtherCommitmentDueAfterFifthYear_5dc81083-be81-4291-86e5-afd71d0297e9" xlink:type="arc"/>
  </link:calculationLink>
</link:linkbase>
