In order to reduce the fatigue of drivers in heavy duty trucks, a damping mechanism was added to improve the dynamic seat comfort. A dynamic comfort analysis method based on model calibration was proposed. Firstly, the stiffness of air spring and the damping coefficient of damper were obtained by bench tests. Then the modal test and transmissibility characteristic test of seat were carried out to obtain the modal frequency and transmissibility. The stiffness and damping parameters of the connection parts were obtained by iterative optimization, and an accurate finite element analysis (FEA) model was established. Finally, the modal, transmissibility and random vibration analysis were implemented to evaluate the dynamic seat comfort by simulation results. The results show that the modal frequency error between FEA and test is less than 3%, and the peak transmissibility error is less than 10%. The natural frequency of the seat does not coincide with the sensitive frequency of the human body, and the seat transmissibility is small in the non-resonant frequency range. To improve the dynamic seat comfort, it is necessary to reduce the peak transmissibility and the root-mean-square acceleration value at the response point at the resonant frequency.