In this work, the calculation of Maag gear shaper cutter parameters is performed for spur gears with helical teeth in three variants – straight-tooth tool with machine offset, helical-tooth tool without machine offset and helical-tooth tool with machine offset. It is therefore a prerequisite that the manufactured involute gearing has helical teeth for each variant. The created CAD program is universal and can be used for construction in other combinations as well. The tool clamping angles on the tool holder, the cutting geometry of the cutter and the characteristic of the gearing are introduced into the calculation. The output of the work will be then calculated individual parameters of the Maag shaping cutter in the tooling system, necessary for its construction. The calculation are performed in program T-Flex CAD and the summary output is graphical 2D/3D representation of the rack-shaped cutter in its base, normal and side planes, always in a different design based on the change of the tool input data and gearing characteristic. The analysis of the tool´s involute profile was solved by vector calculus and matrices and by rotating the tool in the chosen coordinate systems. The specific calculation of the tool parameters will be solved using goniometric functions.