A calibration device includes a signal generator and a processor. The signal generator is configured to provide an input signal to a filter circuit, wherein the filter circuit has a real time constant and is configured to receive the input signal to output an output signal. The processor is configured to calculate a real gain according to the output signal and the input signal, compare the real gain with a target gain to obtain a comparison result and determine whether to adjust the real time constant of the filter circuit according to the comparison result. The present disclosure also provides a calibration method.