In order to explore the stress and strain characteristics around the corner of reinforced earth retaining wall, a certain engineering example was selected as a study case, and a 3D numerical model was established. After that, the stress-strain characteristics of the corners and the inherent mechanics principle were analyzed. The results show that the corners of the reinforced earth retaining wall are more prone to deformation and damage. The spatial shape of the potential fracture surface at the corner appears the shape of “circle chair”, which intersects with two wall surfaces. As for the distribution of grid tensile stress, the corner with “X” shape is completely different from the flat parts paralleling to the wall surface; The horizontal deformation of the corners occurs in both directions of the vertical and parallel walls, while the straight portions are only horizontally deformed in the direction of the vertical wall. There is a transition between the corner and the straight line, and the extent of the transition is related to the range of potential deformation and damage.