Abstract Helmets play a crucial role in protecting motorcycle riders during two-wheeler accidents by reducing the risk of head injuries. This study investigated the complex interplay between the density, Poisson’s ratio, and Young’s modulus of a helmet liner and their impact on biomechanical factors contributing to traumatic brain injury during collisions. A validated finite element model of a 50th percentile detailed human head was initially used, followed by the development of a coupled helmet head model for collision simulations. The accuracy of the model was assessed by comparing the center-of-mass acceleration data of the head with the experimental results. This study analyzed the von Mises stress, skull stress, and intracranial pressure, and the results revealed patterns in stress distribution and the potential for cranial and brain injuries. Stress concentrations were observed in the cervical region before the impact, characterized by compressive stress on the impacted side and tensile stress on the opposite side, with peak stress levels found in the temporal bone base and frontal bone. After the impact, brain inertia–driven movements can further increase the risk of traumatic brain injury. The study found a positive correlation between liner density and center-of-mass acceleration of the head in the absence of bottoming out of the liner. By optimizing the liner properties, the study achieved a 4.5% reduction in head acceleration, a 10.1% decrease in skull stress, and a 19.8% reduction in intracranial pressure. These findings offer valuable insights for biomechanical research on head injuries caused by traffic accidents and for improving helmet designs to enhance protective measures.