Objective The visual guiding system, as a tunnel traffic safety improvement method by using visual guiding facilities to actively guide driving safely, has been widely used in countries with many tunnels, in recent years. This paper aims to quantitatively study the comprehensive evaluation of traffic safety of the visual guiding system in tunnels, which has certain engineering application value and can provide support for the quantitative evaluation and optimal design of tunnel traffic safety. Methods Based on the analysis of the relevant factors of urban tunnel traffic safety, a multi-factor comprehensive evaluation system with 5 upper-level indicators and 12 basic-level indicators was proposed. Considering the independent and incompatible indicators, a comprehensive evaluation method of traffic safety of the visual guiding system in urban tunnels was constructed by using the extension matter-element model. Taking the scene of 4 types of tunnel curves, such as no facilities, horizontal stripe, chevron alignment sign, and LED arch, as examples, the comprehensive evaluation of various schemes were carried out by using simulation tests. Results The traffic safety comprehensive evaluation system of visual guiding system in urban tunnels can be analyzed from five aspects: perception reaction, guidance ability, driver factor, driving task, and facility appearance. The results demonstrated significant the comprehensive evaluation result of the target level of scene 1 was L4, scene 2 was L3, scene 3 was L2, and scene 4 was L1. That is, the final results of the comprehensive evaluation of the four scenes were poor, medium, good, and very good, respectively. Conclusions In the scheme of visual guiding system for urban tunnel curves, the effectiveness of the three types of designs, from high to low, was the LED arch, chevron alignment sign, and horizontal stripe, and the safety of the scene without facilities was the lowest. Hence, setting the LED arch in the urban tunnel curve has a good effect in the aspects of guidance ability, sight distance, and sight zone, and is conducive to the driver’s perception reaction and driving task.