<p>A novel porous shock absorption layer is put forward in this study, and the shock absorption performance of the porous shock absorption layer is evaluated based on three-dimensional pseudo-static analysis. The modified reaction acceleration method is adopted and validated in the three-dimensional model. Seven ground motions are selected and the peak ground acceleration is adjusted to 0.2 g, 0.4 g and 0.6 g. The impact of the void ratio and thickness of the porous shock absorption layer is studied, while the surrounding rock grade and tunnel depth are also investigated. The numerical results show that the porous shock absorption layer has good shock absorption performance and can effectively reduce the maximum internal force of the secondary lining, but it cannot reduce the maximum horizontal relative displacement of the secondary lining. The circumferential rubber strip in the porous shock absorption layer will reduce shock absorption performance. The results of parameter analysis indicate that the shock absorption performance of the porous shock absorption layer increases with the increase of the void ratio and thickness, and it has good shock absorption performance under different surrounding rock grades and tunnel depths.</p>