This study describes applying the visual target color and spectra of light sources to calculate the perceived luminance in a tunnel interior lighting environment. The proposed approach aims to identify the combined effects of the light source, target surface color, and human eye on the perception of luminance in a tunnel interior lighting environment. The new method was tested in DIALux software using three light-emitting diodes (LEDs) with correlated color temperatures (CCTs) of 3000 K, 4000 K, and 6000 K, as well as four observed targets with red, yellow, blue, and green colors. Overall findings demonstrated that the yellow surface target’s mesopic luminance for the specified light source is greater than that of the other three-color surface targets. Additionally, it can be concluded that the mesopic luminance under a low CCT LED is greater than under a high CCT LED in the case of the specific color surface target.