Histopathological changes in tooth structures in dogs with calculus have not been described. The aim of this study was to evaluate the frequency of various histopathological changes in the dentine of teeth that had been surgically extracted from dogs with calculus. Data including breed, sex, age, reason for tooth extraction and dental history were obtained for each animal. A total of 158 teeth (45 incisors, 31 canines, 35 premolars and 47 molars) with calculus were extracted from 74 dogs of various ages and breeds. The teeth were decalcified, processed in paraffin wax and stained with haematoxylin and eosin for histopathological analysis. Of the 158 analysed teeth, 71 had dentinal changes, including 45 with external resorption cavities, 11 with osteodentine, six with internal resorption cavities, four with tertiary dentine, four with dentinal degeneration or fragmentation, and one with predentine degeneration or fragmentation. Canine teeth were the least commonly affected. Areas of dentinal degeneration or fragmentation unrelated to resorption cavities were only seen in the incisor and molar teeth. Dentinal changes and their frequencies were similar among the incisor, premolar and molar teeth. The presence or extension of dental calculus was not associated with the type or frequency of dentinal changes.