Theoretical solution to the problem of dissipation rate of turbulent kinetic energy was derived (https://doi.org/10.5194/acp-19-2489-2019). To calibrate and validate it we performed direct numerical simulation experiments of stably stratified Couette flow and collected atmospheric data of stable boundary layers. This dataset presents averaged profiles of flux Richardson number, dimensionless dissipation rate of turbulent kinetic energy and turbulent potential energy to turbulent kinetic energy ratio used in calibration and validation process.