Abstract Magnetorheological (MR) damper is a semi-active control device designed by utilizing the instantaneous fluid-solid conversion characteristics of MR fluid, thus the microstructure of MR fluid fundamentally determines the mechanical properties of MR dampers. In order to study the influence of MR fluid microstructure on the macroscopic mechanical properties of MR dampers, a micro-macro mathematical model for MR dampers was proposed to describe the dynamic properties of MR dampers affected by the microstructure of MR fluid. Firstly, the micromodel of MR fluid was brought into classic quasi-static model and the double-Sigmoid model to propose a mathematical model, which considers the MR fluid microstructure by expressing the yield force parameter in the traditional double-Sigmoid model with the microstructure parameters of MR fluid. By analyzing the data of the performance test of a single-coil MR damper, the parameters of the proposed mathematical model were fitted. The proposed micro-macro model for MR dampers was verified by comparing the results calculated by this model with the performance test data. Based on the proposed micro-macro mathematical model, the nonlinear hysteretic curves with different MR fluid microstructure parameters can be numerically analyzed and compared. Finally, the influences of the volume fraction, size, and coating thickness of ferromagnetic particles on the mechanical properties of MR dampers were revealed and discussed. The research can provide guidance for the preparation and formulation optimization of high-performance MR fluid.