The paper presents an analysis of determining the load of a model tunnel lining in a noncohesive soil medium at two different heights of soil backfill above the structure. A series of simulations were performed with the flexible and rigid tunnel lining. The analysis was performed by conducting simulations with the use of an author’s program based on the discrete element method. The model previously calibrated on the basis of laboratory tests was used. The loads acting on the structure, the distribution of stresses in the surrounding soil medium and the displacements of this medium in the vicinity of the structure were determined and compared. The effect of soil weight and technological load applied from the surface was taken into account. The values of the numerically obtained loads of the tunnel lining were compared with those calculated according to the classic Hewett’s method. It has been proven that in both cases the degree of cooperation between the structure and soil is significantly related to the rigidity of the structure, hence the loads determined may differ significantly from the results obtained according to classical methods. It was shown that discrete modelling allows to reflect differences in the behaviour of the soil medium resulting from different heights of soil backfill. Smaller horizontal pressure was obtained in the side zones of an excavation at a higher backfill. In addition, significantly greater intensity of vertical soil displacements over the lining were observed with a lower backfill height.