Summary: Time-dependent behavior of surrounding mass plays a significant role in designing underground constructions. Considering simple configuration of lined circular tunnels, a lot of solution have been proposed to this problem. However, many assume hydrostatic initial stress field, and other solutions are only applicable to simple rheological models and could not account for viscosity effect in long-term time periods. In this study, an analytical plane strain solution is proposed for lined circular tunnels under non-hydrostatic initial stress field, assuming rock mass as a viscoelastic material obeying Burgers model, while concrete lining is supposed to have linear elastic behavior. The solution which employs complex variable method combined with correspondence principle benefits from time discretization approach enabling the solution to take into account the viscosity effect in the both short-term and long-term periods of time, while predicting stress components accurately. The results obtained by the proposed solution were compared with those predicted by finite element COMSOL software which exhibited a close agreement. It was found that by increasing time both the proposed analytical solution and finite element numerical method tend to an oblique asymptote due to viscosity effect of Maxwell body in the Burgers model. Finally, a parametric analysis was performed with respect to Burgers model coefficients which showed different behavior for short and long periods of time.