In China, tunnel infrastructure has to be deep constructed due to the increasingly congested underground space. The precise calculation of actual earth pressure acting on lining and reasonable design scheme of lining segment can ensure the construction safety, meanwhile take advantage in reducing the costs. An finite element model numerical model considering the whole process of shield tunnelling and various tunnel cover depths (2D~8D) was established (D was the outer diameter of the tunnel). The relationship between load patterns acting on the lining and tunnel cover depths was clarified. Moreover, in terms of load patterns, internal forces, and segment reinforcements, the numerical results were compared with those obtained from a number of conventional calculation methods for lining load. A calculation formula that was suitable for calculating the actual load on linings of deep and ultra-deep tunnels was explored. The findings demonstrate that the actual patterns of load on the top and bottom of tunnel lining presents a Gaussian profile. Some typical loosening earth pressure methods underestimate the actual load on tunnel lining in soft ground. The calculated results are in unsafe side. The overburden column method overestimates the actual load on tunnel lining in soft ground. The calculated results tend to be more conservative and are significantly greater than the actual lining load. The reinforcements of deep and ultra-deep segments can be reduced by using the proposed load pattern, while ensuring the structure safety, and achieve low-carbon scenario. The research results can provide theoretical references for the design of deep and ultra-deep tunnel linings in soft ground.