Coupling loss is generated by the time-varying external magnetic field in the normal matrix of the multi-filamentary HTS tape. This paper calculates the coupling loss in the HTS tape. Analytic calculation of the coupling loss cannot consider the effect of the different shapes and the arrangement of the filaments. Numerical calculation by using finite element method and analytic calculation of the coupling loss have been done in this paper and results of two calculations have been compared. Transverse magnetic field and longitudinal magnetic field were considered as the external field.