This paper deals with the theory and calculation methods for compensation of the gradient in railway tunnels through theoretical analysis, numerical calculation, and statistic regression methods. On the basis of the principle that the resultant force is zero, the formula of the maximum calculated gradient was derived for the freight and passenger line and high-speed passenger special line. The formula of aerodynamic drag in tunnel is provided using the domestic and foreign relevant experimental investigations, and revised with modern train and engineering parameters. A calculation model of aerodynamic drag when the train goes through a single-tracked tunnel was built. Finally, the concept of maximum calculated gradient was adopted to revise the formula for compensation of the gradient in railway tunnels.