A Newtonian fluid is a fluid in which the viscous stresses arising from its flow are at every point linearly correlated to the local strain rate — the rate of change of its deformation over time. Stresses are proportional to magnitude of the fluid's velocity vector.
A fluid is Newtonian only if the tensors that describe the viscous stress and the strain rate are related by a constant viscosity tensor that does not depend on the stress state and velocity of the flow. If the fluid is also isotropic (i.e., its mechanical properties are the same along any direction), the viscosity tensor reduces to two real coefficients, describing the fluid's resistance to continuous shear deformation and continuous compression or expansion, respectively.
