The realistic estimation of seismic earth pressure is very crucial for the design of retaining structures in seismic-prone areas. Several researchers have developed analytical and numerical methods for the estimation of seismic earth pressure. Some experimental studies are also reported to clearly present the seismic behaviour of retaining structures. Pseudo-static and pseudo-dynamic methods are the ones which are popularly used for the calculation of seismic earth pressure. Pseudo-dynamic method is a modification of the conventional pseudo-static method by eliminating most of the limitations. Recently, the researchers have shown that the new dynamic method considering Rayleigh wave, which plays a major role in the calculation of seismic earth pressures to maintain compatible dynamic stress boundary conditions, is better than pseudo-dynamic method as validated through the available dynamic centrifuge test results. This state-of-the-art paper presents a critical review of the literature on the available procedures for the seismic analysis, design and requalification of retaining structures. The methods which are currently used in routine practice for the seismic design of retaining structures are also explained briefly. Indian and some other international design codes for the seismic design of retaining structures are explained. For new design and requalification of existing retaining structures in seismic-prone areas, a worked out example is provided with recommendations for techniques of requalification. © 2014 Indian Geotechnical Society.