Installing flexible layer is one kind of supporting techniques to deal with the large deformation in tunnels excavated in viscoelastic rocks. The role of flexible layer is to absorb rock deformation due to rock rheology. For further understanding the effect of flexible layer on mechanical behavior of tunnels, a three-layered model is established to study the mechanical behavior of tunnel where flexible layer is installed between surrounding rock and primary support. Visco-elastic analytical solutions for displacements and interaction forces in the rock/flexible layer interface and in the flexible layer/primary support interface are provided. Numerical calculation by use of finite element software Abaqus is carried out to verify the effectiveness and reliability of theoretical analysis. It could be found that flexible layer has a good ability to absorb rock deformation. Compared with rigid support structure, pressure and displacement of primary support in tunnels employing flexible layer could achieve a good improvement. This improvement is dramatically affected by the thickness and deformability of reserved flexible layer.