<p>Tire-derived aggregate (TDA) is an engineered construction material produced from recycled scrap tires and is often used as a compressible layer overlying buried structures to reduce overburden loads. The potential amplification of ground motion in a tunnel site is well understood, but the effect of the tunnel-TDA layer system on ground surface acceleration remains unclear. In this study, both linear and nonlinear dynamic analyses were performed to evaluate the contributions of a TDA layer to the acceleration amplification at the ground surface. The numerical model was calibrated using recorded data from a shaking table test and validated against the literature results, followed by extensive parametric studies. The mechanical and geometrical parameters investigated for the TDA layer included damping ratio, density, Young’s modulus, width, thickness, and depth. The predominant frequency and intensity level of input motions were also investigated. This study showed that the presence of the TDA layer provided an additional acceleration amplification effect. The amplification was more pronounced in areas above the tunnel, particularly for the wider and shallower TDA layer subjected to high frequency and low intensity input motions.</p>