Background: In this study, the complexities of step-and-shoot intensity-modulated radiation therapy (IMRT) plans in magnetic resonance-guided radiation therapy systems were evaluated. Materials and Methods: Overall, 194 verification plans from the abdomen, prostate, and breast sites were collected using a 60Co-based ViewRay radiotherapy system (ViewRay Inc., Cleveland, OH, USA). Various plan complexity metrics (PCMs) were calculated for each verification plan, including the modulation complexity score (MCS), plan-averaged beam area (PA), plan-averaged beam irregularity, plan-averaged edge (PE), plan-averaged beam modulation, number of segments, average area among all segments (AA/Seg), and total beam-on time (TBT). The plan deliverability was quantified in terms of gamma passing rates (GPRs) with a 1 mm/2% criterion, and the Pearson correlation coefficients between GPRs and various PCMs were analyzed. Results and Discussion: For the abdomen, prostate, and breast groups, the average GPRs with the 1 mm/2% criterion were 77.8 ± 6.0%, 79.8 ± 4.9%, and 84.7 ± 7.3%; PCMs were 0.263, 0.271, and 0.386; PAs were 15.001, 18.779, and 35.683; PEs were 1.575, 1.444, and 1.028; AA/Segs were 15.37, 19.89, and 36.64; and TBTs were 18.86, 19.33, and 5.91 minutes, respectively. The various PCMs, i.e., MCS, PA, PE, AA/Seg, and TBT, showed statistically significant Pearson correlation coefficients of 0.416, 0.627, -0.541, 0.635, and -0.397, respectively, with GPRs. Conclusion: The area-related metrics exhibited strong correlations with GPRs. Moreover, the AA/Seg metric can be used to estimate the IMRT plan accuracy without beam delivery in the 60Co-based ViewRay radiotherapy system.