The aim of this study is to exhibit the mutual connection between surface and in depth hardness values in the case of surface-treated metal samples with inhomogeneous hardness distribution in the surface layer. The reason for surface treatments of metal alloys is most commonly to increase the hardness and wear resistance at the surface. Case depth, as a result of surface treatment and the in-depth hardness distribution, can be determined by measuring the hardness of a section perpendicular to the treated surface and by metallographic examination. The result of heat treatment can also be checked rapidly by surface hardness testing. Surface hardness carries only indirect information regarding case depth and hardness distribution. Surface and cross-sectional hardness can be related to the mathematical modeling of the plastic zone developing in the indentation process. The mathematical model applied in this study allows the conversion of the surface hardness function into the in-depth hardness function and vice-versa. The calculation method presented was validated by analyzing the hardness data of nitrocarburized samples of various case depths. The validation result proves that cross-sectional hardness distribution can be adequately estimated by surface hardness data in the case of a surface layer with monotonically decreasing hardness distribution.