In order to design an involute spline made of PEEK (polyetheretherketone)-based material with better performance and improve the design rules of involute splines, initially, an involute splines design theory for PEEK (polyetheretherketone)-based materials is presented, which combines international standards (ISO 4156, 1. 2. 3, 2005), American standards (ANSI B92.2M. 1989), and traditional empirical formulas. Second, using the involute splines calibration method in international standards as a guide, we developed the involute splines calibration method for PEEK-based materials by estimating the impact of energy consumption caused by viscoelasticity on temperature field calibration. Next, the contact characteristics of the designed spline were analyzed using ABAQUS2022 software to confirm the accuracy and reliability of the design and calibration methods. Finally, finite element simulation was used to analyze the influence of different pressure angles, moduli, combined lengths, and other parameters on the contact characteristics of the spline in order to realize the optimal design of PEEK-based material involute splines, to offer a theoretical foundation and improved design methodology for cylindrical straight-tooth involute splines.