The invention provides a high-performance polarization degree tester calibration device and calibration method. The calibration device is composed of a narrow linewidth
laser, three polarization controllers, a dispersion module, a
polarization beam splitter, a polarization beam combiner, two
fiber couplers, three detectors and a
data processing display module. The narrow linewidth
laser is successively connected with a first
polarization controller and one end of the
polarization beam splitter; the other end of the
polarization beam splitter is divided into two paths; one path is successively connected with a second
polarization controller, the dispersion module and one end of a first
fiber coupler; and the other path is successively connected with a third
polarization controller and one end of a second
fiber coupler. By using such a scheme, continuous adjustment of output light polarization degree of the calibration device can be realized through adjusting the polarization controllers, and errors introduced by repeated use of an
optical switch in an attenuator method can be avoided.