A numerical analysis is implemented to estimate the time-dependent behavior of the steel fiber reinforced shotcrete lining (SFRS) using the constitutive model of shotcrete. Based on the concept of elasto—plastic strain hardening/softening plasticity, a new model of shotcrete is formulated, in which the time dependent strength, stiffness, creep and shrinkage could be determined. In this study, the steel fiber reinforced shotcrete lining behavior of the critical section of Pahang-SeIangor Raw Water Transfer Tunnel, which is under high overburden, is presented. For the finite element analysis, the high overburden above the tunnel is simulated using the field stresses, and the rock mass surrounding the tunnel is considered as a homogeneous medium. The investigation of the time-dependent behavior is carried out though the development of the steel fiber reinforced shotcrete lining properties, such as the elastic stiffness, compressive strength, and the major stresses with time. For the purposes of the current study, the results reveal the ability the shotcrete model to predict the behavior of the steel fiber reinforced shotcrete lining. In addition, the results indicate the efficiency of the shotcrete lining to resist the disturbances and transfer the loads shortly after application.