The analysis of foundation's bearing capacity is generally conducted under the assumption of plane strain. However, the damage of rectangular foundation usually presents obvious three-dimensional (3D) effect. This article considers this 3D effect, which, for the first time, provides a theoretical framework for assessing the bearing capacity of rectangular foundations placed on rock slopes under seismic condition. In order to apply the kinematic method of limit analysis, a new 3D kinematically admissible collapse mechanism is first constructed. Owing to the point-to-point discretized technique, this 3D mechanism can avoid complex surface integration and effectively reduce spatial coordinate iterative calculations while maintaining high accuracy. The pseudo-static method is adopted to simulate the effects of earthquakes. Generalized multi‑tangential technique is employed to derive the Mohr-Coulomb constants from Hoek-Brown criterion. The comparison between the present results and results of previous literatures proves the validity of the theoretical framework in this paper. Shape factor and reduction factor are introduced in the parametric study, showing that the 3D effect is more obvious when the rectangular foundation aspect ratio is reduced. As the rectangular foundation location moves away from the slope, its bearing capacity gradually converges towards that of the horizontal foundation. The critical collapse mechanism is also explored, demonstrating that the collapse extent expands with increasing internal friction angle of the rock.