Magnetorheological elastomers (MREs) are a type of smart material that can change their mechanical properties in response to external magnetic fields. These unique properties make them ideal for various applications, including vibration control, noise reduction, and shock absorption. This paper presents an approach for modeling the impact behavior of MREs. The proposed model uses a combination of exponential functions arranged in a multi-layer Preisach model to capture the nonlinear behavior of MREs under impact loads. The model is trained using particle swarm optimization (PSO) and validated using experimental data from drop impact tests conducted on MRE samples under various magnetic field strengths. The results demonstrate that the proposed model can accurately predict the impact behavior of MREs, making it a useful tool for designing MRE-based devices that require precise control of their impact response. The model’s response closely matches the experimental data with a maximum prediction error of 10% or less. Furthermore, the interpolated model’s response is in agreement with the experimental data with a maximum percentage error of less than 8.5%.