In this article, a new flow restrictor is utilized in the magnetorheological miniature gear-profile polishing (MRMGPP) method to ensure a consistent and precise polishing of gear profiles. The effectiveness of flow restrictor is analyzed using a finite element-based software COMSOL® Multiphysics, where shear stress and axial velocity distributions are studied along gear profiles. Later, the experiments are performed without and with using a novel flow restrictor on the SS316L miniature gear teeth profile to examine the finishing performance and results are compared with each other. After finishing the gear, the minimum surface roughness of 24.1 nm at involute profile is achieved, and also all manufacturing defects are completely removed. Concurrently, the teeth geometry profiles are not affected. The uniform finishing of miniature gear with a continuous smooth surface may improve its work performance, transmitting power ability, reliability, fatigue life and form accuracy.