Carbon dioxide was absorbed into aqueous polyethylene oxide (PEO) solution containing AMP in a flat-stirred vessel to investigate the effect of non-Newtonian rheological behavior of PEO on the rate of chemical absorption of $CO_2$, where the reaction between $CO_2$ and AMP was assumed to be a first-order reaction with respect to the molar concentration of $CO_2$ and AMP respectively. The liquid-side mass transfer coefficient, which was obtained from the dimensionless empirical equation containing the properties of viscoelasticity of the non-Newtonian liquid, was used to estimate the enhancement factor due to chemical reaction. PEO with elastic property of non-Newtonian liquid made the rate of chemical absorption of $CO_2$ accelerate compared with Newtonian liquid based on the same viscosity of the solution.