Rolling resistance, called rolling friction or rolling drag, is the force resisting the motion when a body like ball rolls on a surface. It is mainly caused by non-elastic effects; that is, not all the energy needed for deformation (or movement) of the wheel, Subsidence is the motion of a surface as it shifts downward relative to a datum The opposite of subsidence is uplift which results in an increase in elevation. Vehicle tire-soil contact deformation affects the vehicle’s rolling resistance and through performance. The smaller the deformation of the vehicle tire and the soil, the smaller the vehicle’s rolling resistance. The smaller the deformation of the vehicle tire and the soil, the better the vehicle’s through performance. The study of the vehicle tire-soil contact deformation has important theoretical significance in designing travel equipment, improving the travel equipment and improving the vehicle performance. Based on the finite element theory, computer simulation and test are combined. The three dimensional finite element model of the tire-soil contact is built in the finite element software ANSYS and used to analysis and calculate tire deformation and soil subsidence in the tire-soil contact. The tire cross-section material distribution map was drawn in the software AUTOCAD and imported into ANSYS. The three dimensional finite element model of tire was built in ANYS after defined material parameters, selected suitable element types, and transformed the coordinates. The tire deformations were analyzed in gas-filled. The results were compared with the corresponding industry standards and met the actual requirements. The soil model was built in using the language APDL based on the tire model. Contact parameters were set, and the model was simplified and calculated. Related tests were done based on the tire-soil contact model, soil subsidence were measured in ground pressure under 50kpa, 100kpa and 150kpa, and at the same time, the soil stiffness, bulk density and moisture were measured. The suitable soil parameters were selected and returned back to the model, and the tire deformations and the soil subsidence were calculated. The soil subsidence numerical results were compared with the test results. The errors were less than 10%, and the accuracy was high. The three dimensional finite element model of the tire-soil contact can calculate the tire deformation and soil subsidence. This model applies a new method in predicting the tire-soil contact deformation and provides an important reference for improving the performance of vehicles.