Based on strength reduction theory, the stability numbers of shallow tunnels were investigated within the framework of upper and lower bound theorems of limit analysis. Stability solutions taking into account of water seepage were presented and compared with those without considering seepage. The comparisons indicate that the maximum difference does not exceed 3.7%, which proves the present method credible. The results show that stability numbers of shallow tunnels considering seepage are much less than those without considering seepage, and that the difference of stability numbers between considering seepage and without considering seepage increase with increasing the depth ratio. The stability numbers decrease with increasing permeability coefficient and groundwater depth. Seepage has significant effects on the stability numbers of shallow tunnels.