Conventional pervious pavement materials (PPM) that consist of cement and aggregate materials are known for poor durability due to their brittle behavior. Thus, to enhance the durability, we fabricated polymeric PPMs from durable and abundant polyurethane (PU) and undertook mechanical and microscopic characterizations. PU-based PPM samples with varying aggregate sizes were produced and examined to test their compressive strength and water permeability. Furthermore, X-ray micro-computed tomography (micro-CT) was implemented to analyze the samples’ pore and tortuosity characteristics. Through the micro-CT analysis, the morphological characteristics of PPM’s internal structures were identified and quantitively analyzed the correlations between the pore size distribution, connectivity, and tortuosity within the samples. Finally, the microstructures derived from micro-CT were generated as a finite element model and also numerically determined the stress distribution generated inside.