Objective A finite element analysis was conducted to evaluate the effects of percutaneous pedicle screw fixation (PPSF), anterior spinal plate fixation (ASPF) and anterior thoracic corpectomy and fusion (ATCF) for the treatment of upper thoracic spine fractures. Methods Three-dimensional finite element model of T1-5 was reconstructed using CT scans obtained from a healthy adult male. A V-shaped osteotomy was performed on the T3 vertebra to simulate burst fracture. Based on the V-shaped osteotomy of the T3 vertebra, three internal fixation models including PPSF, ASPF and ATCF were constructed. Six loading conditions including flexion, extension, left lateral bending, right lateral bending, left axial rotation and right axial rotation were simulated. The maximum displacement of motion (DOM) and maximum Von Mises stress in each group were recorded. Results The maximum DOM of the whole vertebra in the fracture group under flexion, extension, bilateral lateral bending and rotation was greater than that in the PPSF, ATCF and ASPF groups. The maximum DOM of the whole vertebra in the ASPF group under flexion, extension, left lateral bending, right lateral bending and left rotation exceeded that in the PPSF and ATCF groups. The maximum DOM of the whole vertebra in the PPSF group under flexion, left lateral bending, right lateral bending, left rotation and right rotation was greater than that in the ATCF group. The maximum DOM of the T3 vertebra in the fracture group under flexion, extension, bilateral lateral bending and rotation was greater than that in the ASPF, PPSF and ATCF groups. The maximum DOM of the T3 vertebra in the ASPF group under flexion, extension, left rotation and right rotation was greater than that in the PPSF and ATCF groups. The maximum DOM of the T3 vertebra in the PPSF group under left lateral bending, right lateral bending, left rotation and right rotation exceeded that in the ATCF group. The maximum Von Mises stress of the PPSF and ASPF internal fixation systems occurred under rotation, while that of the ATCF internal fixation system occurred under lateral bending. The maximum Von Mises stress of the PPSF group under flexion, extension, left lateral bending, right lateral bending, left rotation and right rotation was greater than that of the ASPF and ATCF groups. The maximum Von Mises stress of the ASPF group under extension, left lateral bending, right lateral bending, left rotation and right rotation was greater than that of the ATCF group. The maximum Von Mises stress of the T3 vertebra in the fracture group under left rotation and right rotation exceeded that in the ATCF group. The maximum Von Mises stress of the T3 vertebra in the PPSF group under flexion, extension, left lateral bending, right lateral bending, left rotation and right rotation was greater than that in the ASPF and ATCF groups. The maximum Von Mises stress of the T3 vertebra in the ASPF group under flexion, left lateral bending, right lateral bending, left rotation and right rotation was greater than that in the ATCF group. Conclusion The three surgical techniques including PPSF, ASPF and ATCF could effectively restore spinal stability following T3 upper thoracic burst fracture. The overall biomechanical stability was ranked as ATCF > PPSF > ASPF.