The Polyurethane (PU) mixture is a high−performance engineering material with different dynamic properties compared to a hot−mixed asphalt mixture (HMA). This paper analyzed whether the Kramers−Kronig (K−K) relation and thermo−rheological simple properties were applicable to the PU mixture. Based on the result discussion, the PU mixture exhibited thermo−rheological simple properties within the test conditions. The time−temperature superposition principle (TTSP) was applicable for the PU mixture to construct the dynamic modulus master curve using the standard logistic Sigmoidal (SLS) model, the generalized logistic sigmoidal (GLS) model, and the Havriliak−Negami (HN) model. The Hilbert integral transformed SLS and GLS models for the phase angle can accurately fit the measured phase angle data with newly fitted shift factors and predict the phase angle within the viscoelastic range. The Core−Core and black space diagrams both displayed single continuous smooth curves, which can be utilized to characterize the viscoelastic property of the PU mixture. The K−K relation is applicable for the PU mixture to obtain the phase angle master curve model, storage modulus, and loss modulus from the complex modulus test results. The phase angle of the PU mixture cannot be derived from the dynamic modulus data and currently needs to be derived from the laboratory measurement.