Top-base foundation (TBF) is a cutting-edge technology in construction area. It is in terms of increasing the load-carrying capacity of the ground, reducing settlement, especially the difference in settlement between the footings, resisting earthquake loads, fast construction, friendly environment, and low construction cost. To date, most of the research has mainly focused on field and laboratory experimental studies. These studies require large costs, and take a long time. In addition, most practical experiments only determine the displacement field, while the stress field is difficult to determine precisely. Therefore, in this study, a finite element analysis (FEA) is proposed based on verification with the experimental results of previous studies. Consequently, the accuracy and reliability of the FEA can be assessed. Through the FEA procedure, it is possible to predict the stress field with high reliability, which can be applied in practice, bringing economic efficiency, especially suitable for current conditions in Vietnam.