This data set contains indirectly calculated complex Poisson's ratio by determining the complex Young's E and complex shear modulus G from torsion and tension measurements. The measurements were performed on cylindric polymethyl methacrylate (PMMA, EH-Design, Wörrstadt, Germany) samples with a diameter of d = 3 mm. Frequency measurements were performed with a rheometer (MCR 702, linear motor, Anton-Paar, Graz, Austria) in a angular frequency range of 0.628 rad/s to 188 rad/s with an axial strain of epsilon = 0.01 % and shear strain of gamma = 0.01 % at constant temperatures in the range of 15 to 105 °C. The Elastic Viscoelastic Correspondence Principle (EVCP) is applied to calculate the complex Poisson's ratio.