A programmable seat belt damper assembly for a seat belt in a motor vehicle. The programmable seat belt damper assembly includes a retractor operatively connected to the seat belt for winding and unwinding the seat belt. The programmable seat belt damper assembly also includes a rotary damper operatively connected to the retractor and having a magneto-rheological (MR) fluid therein. The programmable seat belt damper assembly further includes a controller electrically connected to the rotary damper to control an apparent viscosity of the MR fluid to increase and decrease a damping torque of the rotary damper for the unwinding of the seat belt.