In the past few decades, several research works have been done to improve the bearing capacity of shallow footings. The use of a skirt, which is a vertical extension attached to the shallow footing, was found to be effective in increasing the bearing capacity. From the literature review, it was found that the geometry of the skirted footing plays an important role in enhancing the capacity. With regard to this, the present study deals with an inverted tapered skirt attached to a shallow circular footing resting on sand. In this study, limit analysis has been performed to analyze the behavior of shallow circular footing with an inverted tapered skirt. The numerical analysis is performed for various parameters such as depth of skirt to diameter ratio (Hs/D), taper angle (α), and friction angle (ϕ) of sand. The results are represented in the form of non- dimensional form, termed as bearing capacity ratio (BCR) which is the ratio of bearing capacity of tapered skirted footing to that of footing without skirt. From the analysis, it is observed that bearing capacity enhanced in the range of 28.5% to 200%, as the tapered angle (α) increases from 3° to 15°. BCR rises significantly from 8.92 to 91.33 when the skirt depth increases from Hs/D = 0.5 to 2.0, with a tapered angle (α) of 15° for ϕ = 30°. At lower ϕ values, the bearing capacity enhanced more significantly compared to that at higher ϕ values.