The finite element analysis is presented in this paper in order to investigate the influence of interphase properties on restored-tooth structure due to polymerization shrinkage of resin-based composite. The restoration-tooth interface is simulated using plane elements of varying material properties and thicknesses. The stress and displacement within restored-tooth structure built-up from the polymerization shrinkage of the restorative composite were computed accounting for the time-dependent, visco-elastic behaviour of the composite. It was found that a correlation exists between material and geometry properties at the restoration-tooth interface and higher shrinkage stresses on interphase due to polymerization shrinkage. The development trend of residual stress from polymerization shrinkage in the restored-tooth structure was discussed and forecasted.