The seismic failure mechanism of underground structures showing structural collapse is attributed to the deformation incompatibility between the central columns and the sidewalls, especially the insufficient deformation capacity of the central columns. Therefore, the approaches to improve the seismic performance of underground structures mainly aim at avoiding the damage of central columns. This paper presents a comparative study on the seismic performance of underground structures with the central columns retrofitted with different numbers of Carbon Fiber Reinforced Plastics (CFRP) layers. Seismic capacity of the CFRP retrofitting reinforced concrete (RC) columns was explored in detail through experimental and numerical approaches. Then numerical models were built and verified to simulate the behaviors of the CFRP retrofitting RC columns, and the seismic performance of the CFRP retrofitting underground structures was numerically simulated. Based on the numerical results, the damage of the CFRP retrofitting underground structures was calculated, and damage classification illustrated that the seismic performance of underground structures was enhanced remarkably. Finally, parametric studies were conducted to discuss about how the number of CFRP layers and the earthquake intensity affect the earthquake-induced damage of underground structures. Conclusions from this study could be referenced for seismic retrofitting of existing underground structures.