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Resistor tolerance specifies the permissible manufacturing deviation of a resistor's electrical resistance from its nominal value under stated conditions. For nominal electrical resistance $R_{\mathrm{nom}}>0$ and fractional resistor tolerance $0\le \tau <1$, the specified range is $R_{\mathrm{nom}}(1-\tau )\le R\le R_{\mathrm{nom}}(1+\tau )$. This differs from measurement uncertainty: resistor tolerance describes a component specification, while measurement uncertainty describes knowledge of a measured value; the tolerance alone is not a probability distribution for that value.

Two nominally equal resistors can have different actual electrical resistances, changing their voltage divider ratio even without an external electrical load. In a loaded voltage divider, use the actual electrical resistances to calculate both the unloaded output and the Thévenin resistance governing voltage divider loading error. A mismatch from resistor tolerance and a change from voltmeter loading are distinct effects that can occur together.

Voltmeter loading is the change in an electric potential difference caused by the electric current drawn by the measuring voltmeter.

For a loaded voltage divider in steady direct current, a voltmeter connected across the lower resistor places its finite input electrical resistance $R_m$ in parallel with the lower arm's electrical resistance $R_2$ and any intended electrical load of electrical resistance $R_L$. With positive, fixed electrical resistances, an upper resistor of electrical resistance $R_1$, and an ideal voltage source supplying electric potential difference $V_{\mathrm{in}}$, Kirchhoff's current law and Ohm's law giveHere $V_m$ is the connected circuit's electric potential difference across the voltmeter; omit $1/R_L$ if there is no intended electrical load. The parallel connection and need for large input electrical resistance are standard voltmeter operating principles.^[ref]

Voltmeter loading is a bias relative to the target electrical circuit with the voltmeter absent and any intended electrical load still present. Voltage divider loading error instead compares the attached-load output with the wholly unloaded output. An accurate readout of $V_m$, supported by measurement calibration, can still differ from either target: calibration accuracy concerns the indication of the connected electric potential difference, whereas voltmeter loading changes that electric potential difference itself.