The use of a black silicon (b-Si) interlayer is a promising solution for improving the optical properties of crystalline Si/perovskite solar cells. Optical numerical simulation of the crystalline Si/b-Si/perovskite structures can efficiently optimize their parameters at the initial tandem solar cell design stage. In this work, the optical properties of these structures were modeled using the transfer matrix method, where an array of cone-like nanoneedles of the b-Si interlayer is approximated as a homogeneous optical medium, for which the effective complex refractive index is the weighted average of those for Si and perovskite. Analytical equations are obtained for tandem structures' reflection, transmission, and absorption. The simulated reflectance spectra of the structures were compared with those of structures without the b-Si layer, as well as with experimental data. Numerical calculations and experiments confirm that nanotexturing significantly improves the optical properties of tandem structures. In addition, the nanotextured tandem structures have a wide-angle antireflective characteristic at incidence angles less than 60°, indicating their omnidirectional light-trapping capability. The proposed simulation model satisfactorily describes the optical behavior of crystalline Si/b-Si/perovskite tandem structures and can be used to estimate their optical properties depending on various parameters. As a demonstration, a numerical analysis was performed to study the effect of the b-Si interlayer thickness on the reflection of the tandem structure.