This paper presents a parametric investigation of the seismic response of circular tunnel. The dynamic response in non-linear conditions due to seismic shaking is analysed numerically making use of the finite element program ICFEP in non-linear conditions. The hyperbolic non-linear model was used to give a better representation of real soil’s behaviour. Plane strain analyses were conducted on various soils stiffness by, parametrically varying the flexibility ratios. The results both thrust forces and bending moments acting in the lining are compared with existing analytical solutions and quasi-static numerical linear analyses. The use of the reduced or the initial stiffness of the soil in the linear solutions, is also object of investigation. As a case study, a real earthquakes scenario has been analysed in different kinds of soils, The influence of the nonlinear has been assessed, which lead to discrepancies arose among the different models used.