This dissertation presents an analysis and discussion of the uncertainty calculation methodology for the results of a linear flow meter calibration. The motivation of this work is inscribed in a context where there is no uniformity of the uncertainty calculation among the national and international laboratories, especially regarding the number of measurements required to have satisfactory results of uncertainty within an accepted uncertainty range for this specific application. This analysis was made from a systematic review of existing calibration with a large number of measurements. Initially, from the analysis of documents and national and international standards for calibration and measurement uncertainty, the existing literature on the topic was discussed, resulting in the need for further study of the procedures, all of them referring to the ISO GUM. As a starting point, the procedures for the meter calibration uncertainty calculation were studied for about 6 or 7 flow values with 3 measurements each, as recommended by the main standards. Next, the method of ordinary least squares was used for the interpolation of values and uncertainties. The results of about 30 calibration certificates of national and international laboratories, mostly accredited by their respective calibration network, were used to compare the different procedures. As a result, a model was proposed to better represent the performance of the meter, allowing the user to critically analyze the figures given by the certificates.