Magnetorheological elastomers (MREs) are composites where magnetic particles are suspended in a non-magnetic solid or a gel-like matrix. MREs are shown to have a controllable, field-dependent shear modulus. Most of conventional MREs models are based on magnetic dipole interactions between two adjacent particles of the chain. These models can predict the field-dependent properties of MREs with simple chain-like structures. In this paper, an effective permeability model is proposed to predict the field-induced modulus of MREs. Based on the effective permeability rule and taking into account the particle’s saturation, the model is proposed to predict the mechanical performances of MREs with complex structure and components. The effectiveness of the model is justified by a designed novel MREs.