In this paper, we propose a geometry-based channel model for multiple-input multiple-output (MIMO) vehicle-to-vehicle (V2V) communications in practical tunnel scenarios. In the proposed channel model, the waves transmitted from the transmitter experience line-of-sight (LoS) and non-LoS (NLoS) before arriving at the receiver. The time-varying parameters of the propagation paths and angles are derived to characterize the channel non-stationarity. Furthermore, we derive the correlation property functions of the proposed V2V channel model; they are space cross-correlation functions (CCFs), temporal auto-correlation functions (ACFs), frequency CCFs, as well as the Doppler power spectrum distributions (PSDs). Numerous simulation results of the propagation characteristic for different physical properties of the tunnel, as well as the different motion properties of the transmitter and receiver, are studied and discussed; they demonstrate that the proposed channel model is suitable for describing the practical V2V tunnel communication scenarios.