Design codes provide the minimum requirements for the design of code-compliant structures to ensure the safety of the life and property. As for code-exceeding buildings, the requirements for design are not sufficient and the approval of such structures is vague. In mainland China in recent years, a large number of code-exceeding tall buildings, whether their heights exceed the limit for the respective structure type or the extent of irregularity is violated, have been constructed. Performance-based seismic design (PBSD) approach has been highly recommended and become necessary to demonstrate the performance of code-exceeding tall buildings at least equivalent to code intent of safety. This paper proposes the general methodologies of performance-based seismic analysis and design of code-exceeding tall buildings in Mainland China. The PBSD approach proposed here includes selection of performance objectives, determination of design philosophy, establishment of design criteria for structural components and systems consistent with the desirable and transparent performance objectives, and seismic performance analysis and evaluation through extensive numerical analysis or further experimental study if necessary. The seismic analysis and design of 101-story Shanghai World Financial Center Tower is introduced as a typical engineering example where the PBSD approach is followed. The example demonstrates that the PBSD approach is an appropriate way to control efficiently the seismic damage on the structure and ensure the predictable and safe performance.