This paper deals with the calculation of the load capacity in high contact ratio (HCR) external involute spur gears with theoretically accurate profile. On the basis of the realistic developed load distribution, a new Hertzian and tooth root stress calculation method have been developed and compared with the calculation according to the DIN 3990 Standard. Analysis has revealed that results of the proposed calculation method are significantly more accurate and reliable than the standard DIN 3990 method.