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