Background and purpose: The use of cone beam computed tomography (CBCT) for performing dose calculations in radiation therapy has been widely investigated as it could provide a quantitative analysis of the dosimetric impact of changes in patients during the treatment. The aim of this review was to classify different techniques adopted to perform CBCT dose calculation and to report their dosimetric accuracy with respect to the metrics used. Methods and materials: A literature search was carried out in PubMed and ScienceDirect databases, based upon the following keywords: "cone beam computed tomography", "CBCT", "cone beam CT", "dose calculation", "accuracy". Sixty-nine peer-reviewed relevant articles were included in this review: thirty-one patient studies, fifteen phantom studies and twenty-three patient & phantom studies. Most studies were found to have focused on head and neck, lung and prostate cancers. Results: The techniques adopted to perform CBCT dose calculation have been grouped in six categories labelled as (1) pCT calibration, (2) CBCT calibration, (3) HU override, (4) Deformable image registration, (5) Dose deformation, and (6) Combined techniques. Differences between CBCT dose and reference dose were reported both for target volumes and OARs. Conclusions: A comparison among the available techniques for CBCT dose calculations is challenging as many variables are involved. Therefore, a set of reporting standards is recommended to enable meaningful comparisons among different studies. The accuracy of the results was strongly dependent on the image quality, regardless of the methods used, highlighting the need for dose validation and quality assurance standards. the results are highly variable due to different devices, protocols, datasets, metrics of comparison, treatment sites and treatment planning systems (TPS) being reported in the different studies. This wide variety in the dose reconstruction methodologies and reporting methods used in this expanding field has identified a need to review the current status of the field. This work considers the current