We present an analytical model for the internal resistance of passivated emitter and rear totally diffused (PERT) solar cells. First, we apply the model of Saint-Cast for the spreading resistance of a passivated emitter and rear cell (PERC) structure with line-shaped contacts. To account for the additional vertical current flow through the silicon wafer and the lateral current flow through the back surface field of a PERT structure, we add a parallel current path using common analytical expressions. We compare the analytical models with two-dimensional numerical simulations based on Quokka 3 and find deviations of less than 6% for the internal resistance. In addition, we compare the analytical model of the internal resistance of PERC and PERT solar cells with experimental data of the series resistance of PERC and PERT solar cells.