In order to study the compression behavior of rectangular steel reinforced concrete columns with built-in steel tubes under different eccentric loads, three 1/10 scale specimens were designed and monotonic loading tests were carried out on them. The dimensions, steel bars and steel tube of the three specimens were the same except for the location of the loading point. The eccentricity ratios of the three specimens were 0, 0.25 and 0.5, respectively. The failure modes, load-bearing capacity and displacement characteristics of the test specimens were analyzed. According to the Chinese code, the load-bearing capacity calculation principles and methods of steel reinforced concrete columns with built-in steel tube were investigated for the comparison. The study shows that the peak vertical loads of specimens decrease and the corresponding vertical and horizontal peak displacement increase as the eccentricity increases. The load-bearing capacity calculation results from Chinese code are slightly smaller than the test result because of the unconsidered sleeve effect of the internal steel tube. The errors between them are small, and the calculation methods are beneficial to ensure the structural safety.