PURPOSE: MRI-based treatment planning is a promising technique for liver stereotactic-body radiation therapy (SBRT) treatment planning to improve target volume delineation and reduce radiation dose to normal tissues. MR geometric distortion, however, is a source of potential error in MRI-based treatment planning. The aim of this study is to investigate dosimetric uncertainties caused by MRI geometric distortion in MRI-based treatment planning for liver SBRT. MATERIALS AND METHODS: The study was conducted using computer simulations. 3D MR geometric distortion was simulated using measured data in the literature. Planning MR images with distortions were generated by integrating the simulated 3D MR geometric distortion onto planning CT images. MRI-based treatment plans were then generated on the planning MR images with two dose calculation methods: (1) using original CT numbers; and (2) using organ-specific assigned CT numbers. Dosimetric uncertainties of various dose-volume-histogram parameters were determined as their differences between the simulated MRI-based plans and the original clinical CT-based plans for five liver SBRT cases. RESULTS: The average simulated distortion for the five liver SBRT cases was 2.77 mm. In the case of using original CT numbers for dose calculation, the average dose uncertainties for target volumes and critical structures were <0.5 Gy, and the average target volume percentage at prescription dose uncertainties was 0.97%. In the case of using assigned CT numbers, the average dose uncertainties for target volumes and critical structures were <1.0 Gy, and the average target volume percentage at prescription dose uncertainties was 2.02%. CONCLUSIONS: Dosimetric uncertainties caused by MR geometric distortion in MRI-based liver SBRT treatment planning was generally small (<1 Gy) when the distortion is 3 mm.