The aim was to assess accuracy of tidal volumes (TV) calculated by impedance pneumography (IP), reproducibility of calibration coefficients (CC) between IP and pneumotachometry (PNT), and their relationship with body posture, breathing rate and depth. Fourteen students performed three sessions of 18 series: normal and deep breathing at 6, 10, 15 breaths/min rates, while supine, sitting and standing; 18 CC were calculated for every session. Session 2 was performed 2 months after session 1, session 3 1-3 days after session 2. TV were calculated using full or limited set of CC from current session, in case of sessions 2 and 3 also using CC from session 1 and 2, respectively. When using full set of CC from current session, IP underestimated TV by -3.2%. Using CC from session 2 for session 3 measurements caused decrease of relative difference: -3.9%, from session 1 for session 2: -5.3%; for limited set of CC: -5.0%. The body posture had significant effect on CC. The highest accuracy was obtained when all factors influencing CC were considered. The application of CC related only to body posture may result in shortening of calibration and moderate accuracy loss. Using CC from previous session compromises accuracy moderately.