Multiple assumptions and approximations in nonlinearity analysis models of existing reinforced concrete beam element result in low calculation efficiency and low calculation accuracy. In this paper, based on co-rotational procedure, a numerical model for a given section considering material and geometrical nonlinear analysis of reinforced concrete beam element was developed. Firstly, by means of virtual work, a tangent stiffness matrix for the material nonlinearity of perfectly-bonded reinforced concrete beam element was derived in co-rotational coordinate system. Then, by building total and incremental relationships derived from differential equations of nodal displacements and forces between global coordinate system and co-rotational coordinate system, respectively, tangent stiffness in global coordinate system reinforced concrete beam element was developed by considering geometric and material nonlinearity. A comparison between the results in this paper and those from existing references has demonstrated that the algorithm developed is highly efficient and accurate with many advantages, such as non-cumulative calculation errors and reduction in computation.