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This research was conducted to discuss the application of risk-based thinking concept in calibration and testing laboratories. This research is motivated by the publication of the new edition of ISO/IEC 17025:2017 standard that applies the principle of risk-based thinking. From the results of the JCRB 39/3 resolution, full-implementation of ISO/IEC 17025:2017 standard by calibration and testing laboratories is no more than 3 years after publication. In addition, the National Accreditation Committee (KAN) as an accreditation body in Indonesia requires calibration laboratories and testing laboratories to switch their QMS to ISO/IEC 17025:2017 standard starting at 2018. This research is carried out by identifying the risks found in calibration and testing activity. Clause 8.5 of ISO/IEC 17025:2017 is applied to take actions to minimize or eliminate risks that have been identified as preventive or corrective actions. In this research, 5x5 risk matrix is also used by considering the impact and frequency of risks in the calibration and testing laboratories.