In　practical　engineering,　the　design　process　for　most　retaining　walls　necessitates　careful　consideration　of　seismic　resistance.　The　prevention　of　retaining　wall　overturning　is　of　paramount　importance,　especially　in　cases　where　the　foundation＇s　bearing　capacity　is　limited.　To　research　the　seismic　active　earth　pressure　(ES)　of　a　relieving　retaining　wall　rotating　around　base　(RB),　the　shear　dissipation　graphs　across　various　operating　conditions　are　analyzed　by　using　Optum　software,　and　the　earth　pressure　in　each　region　was　derived　by　the　inclined　strip　method　combined　with　the　limit　equilibrium　method.　By　observing　shear　dissipation　graphs　across　various　operating　conditions,　the　distribution　law　of　each　sliding　surface　is　summarized,　and　three　typical　failure　modes　are　obtained.　The　corresponding　calculation　model　was　established.　Then　the　resultant　force　and　its　action　point　were　obtained.　By　comparing　the　theoretical　and　numerical　solutions　with　the　previous　studies,　the　correctness　of　the　derived　formula　is　proved.　The　variation　of　earth　pressure　distribution　and　resultant　force　under　seismic　acceleration　are　studied.　The　unloading　plate＇s　position,　the　wall　heel＇s　length,　and　seismic　acceleration　will　weaken　the　unloading　effect.　On　the　contrary,　the　length　of　the　unloading　plate　and　the　friction　angle　of　the　filling　will　strengthen　the　unloading　effect.　The　derived　formula　proposed　in　this　study　demonstrates　a　remarkable　level　of　accuracy　under　both　static　and　seismic　loading　conditions.　Additionally,　it　serves　as　a　valuable　design　reference　for　the　prevention　of　overturning　in　relieving　retaining　walls.