The objective of this study is focused on the effect of groundwater lowering on distribution of land subsidence in layered soils and developing charts which present the distribution of land subsidence with vertical directions when lowering the hydraulic heads. Authors used the expression for 1D water flow theory and Riley’s method to calculate the land subsidence for two cases of layered soils: hypothetical soil (2 layers) and soil in My Thuan Bridge (4 layers), Vinh Long Province. Besides, the study used the finite element method (Plaxis 2D) to simulate the land subsidence. The results showed that 1D water flow theory and Riley’s method presented the relationship between land subsidence with depth (Z). All 2 cases, the land subsidence was a function of local position as well as soil properties and this relationship is nonlinear with the curve is different in each soil layer. Settlement of soil near the surface is larger than settlement of soil at larger depth.