Vortex drop shaft (VDS) spillways are eco-friendly hydraulic structures used for safely releasing flood. However, due to the complexity of the three-dimensional rotational flow and the lack of suitable measuring devices, current experimental work cannot interpret the flow behavior reliably inside the VDS spillway, consequently experimental and CFD study on a VDS spillway with an elliptical tangential inlet was conducted to further discern the interior three-dimensional flow behavior. Hydraulic characteristics such as wall pressure, swirl angle, annular hydraulic height and Froude number of the tapering section are experimentally obtained and acceptably agreed with the numerical prediction. Results indicated that the relative dimensionless maximum height of the standing wave falls off nearly linearly with the increasing Froude number. Nonlinear regression was established to give an estimation of the minimum air-core rate. The normalized height of the hydraulic jump depends on the flow phenomena of pressure slope. Simulated results sufficiently reveal the three-dimensional velocity field (resultant velocity, axial velocity, tangential velocity and radial velocity) with obvious regional and cross-sectional variations inside the vortex drop shaft. It is found that cross-sectional tangential velocity varies, resembling the near-cavity forced vortex and near-wall free vortex behavior. Analytic calculations for the cross-sectional pressure were developed and correlated well with simulated results.