There are several factors that affect the rheological properties of an emulsion. Because heavier oils are highly viscous, determining this property plays a special role in the oil industry. Viscous oils can cause many problems throughout the system and can also cause difficulties in pumping and transportation. In this paper, the experimental values were approximated by an exponential viscosity-temperature relationship in which the empirical coefficients are a function of concentration. At low concentrations, the pre-exponential multiplier is described by the Taylor formula; at concentrations greater than 2.5%, the curve is described by a power function. The dependence of the temperature coefficient of viscosity on concentration is described by a linear function.