This paper aims to study the undrained bearing capacity of strip footings under inclined load on clay with linear increase of cohesion with depth underlain by a rigid base. The elasto-plastic finite element analyses through PLAXIS 2D 2012 code are carried out for rough footings. The results are presented in terms of the bearing capacity factor N′c with the inclination factor ic and failure envelopes. A new prediction of the yield locus for strip footings on non-homogeneous clay underlain by a rigid base is presented in this study. The numerical results are compared with the available publications in the literature.