Pressure drop across a relief valve is not "calculated" separately. If you refer to the sizing equations given in API RP 520 Part I, the orifice size is calculated using the relieving rate (flow rate through the relief valve), inlet pressure (set pressure) and back pressure (barometric pressure in case of discharge to atmosphere or system back pressure if discharge is connected with flare system). As you see, all the essential ingredients (flow rate, pressure drop, orifice bore) are there, built in.