Axle overloading significantly impacts pavement structural behavior due to its progressive damage. In India, pavement structures experience high temperatures and heavy traffic. Their adverse impact on the pavement structure takes into account rutting that causes the serviceability problem on the pavement and requires pavement rehabilitation. This research investigates the effect of non-linear material behavior on the rutting resistance of pavement. The loading response due to moving vehicle loads on the pavement's surface is compared to evaluate the overloading damage potential. A three-dimensional (3D) finite element analysis was performed using the commercial FE software ANSYS to model and develop the flexible pavement structure. Non-linear subgrade soil, granular base-subbase properties, and viscoelastic properties of the bituminous layer are used to simulate the 3-D FE pavement model. The vertical deflection and rutting strain are determined considering the overloading factors of 1.0, 1.25, and 1.5. The analysis result shows that overloading conditions increase pavement deflection and rutting strain. Furthermore, load repetitions to cause rutting are reduced at a higher overloading factor.