Coefficient of viscosity (η)=AvFx
F = tangential Force,
A = Area, x = distance between the layers,
v = velocity.
Dimensional Formula of Force =M1L1T−2
Dimensional Formula of Area =M0L2T0
Dimensional Formula of distance =M0L1T0
Dimensional Formula of velocity =M0L1T−1
Putting these values in above equation we get, [η]=[M0L2T0][M0L1T−1][M1L1T−2][M0L1T0]=[M1L−1T−1]