Many countries use low-cost sensors for high-resolution monitoring of particulate matter (PM and PM) to manage public health. To enhance the accuracy of low-cost sensors, studies have been conducted to calibrate them considering environmental variables. Previous studies have considered various variables to calibrate seasonal variations in the PM concentration but have limitations in properly accounting for seasonal variability. This study considered the meridian altitude to account for seasonal variations in the PM concentration. In the PM calibration, we considered the calibrated PM as a subset of PM. To validate the proposed methodology, we used the feedforward neural network, support vector machine, generalized additive model, and stepwise linear regression algorithms to analyze the results for different combinations of input variables. The inclusion of the meridian altitude enhanced the accuracy and explanatory power of the calibration model. For PM, the combination of relative humidity, temperature, and meridian altitude yielded the best performance, with an average R of 0.93 and root mean square error of 5.6 µg/m. For PM, the average mean absolute percentage error decreased from 27.41% to 18.55% when considering the meridian altitude and further decreased to 15.35% when calibrated PM was added.