Multi-modal Large Language Models (MLLMs) are increasingly prominent in the field of artificial intelligence. Although many benchmarks attempt to holistically evaluate MLLMs, they typically concentrate on basic reasoning tasks, often yielding only simple yes/no or multi-choice responses. These methods naturally lead to confusion and difficulties in conclusively determining the reasoning capabilities of MLLMs. To mitigate this issue, we manually curate CORE-MM benchmark dataset, specifically designed for MLLMs with a focus on complex reasoning tasks. Our benchmark comprises three key reasoning categories: deductive, abductive, and analogical reasoning. The queries in our dataset are intentionally constructed to engage the reasoning capabilities of MLLMs in the process of generating answers. For a fair comparison across various MLLMs, we incorporate intermediate reasoning steps into our evaluation criteria. CORE-MM benchmark consists of 279 manually curated reasoning questions, associated with a total of 342 images. Among which, 49 questions pertain to abductive reasoning, 181 require deductive reasoning, and 49 involve analogicalreasoning. Furthermore, the dataset is divided into two folds based on reasoning complexity, with 108 classified as “High” reasoning complexity and 171 as “Moderate” reasoning complexity.