The utilization of the lining type in pressure tunnels is highly dependent on the geological and hydraulic conditions. There are two types of lining, namely concrete and steel lining but steel lining is one of the most expensive arrangements. To decrease the length of steel lining in these tunnels, the concrete lining, which prevents water seepage from the surrounding rock mass, is the appropriate alternative. In this work, a special attention is devoted to limit water losses in the concrete lining of pressure tunnel based on the critical reinforcing ratio in concrete lining. In order to evaluate the effect of internal water pressure on the permeability coefficient variation of the concrete lining and the surrounding rock mass, some simulations of reinforced concrete lining is implemented in the ABAQUS finite element software based on the coupled pore fluid-stress analysis. The results obtained indicate that although the critical reinforcing ratio has an important role in capturing the seepage flows and water losses, it is not sufficient to rely only on this parameter. However, among the various influential factors involved, a suitable arrangement of the reinforcement in the concrete lining should also be considered.