A mathematical model of time-gated FLIM SPAD image sensors was established in behavioral level by MATLAB. The process of time-gated detection was simulated which includes photons emission, avalanche triggering and the restoration of fluorescence lifetimes. A fluorescence lifetime map was used to model the virtual scene being photographed. In order to guide the design of FLIM SPAD image sensors, the impacts of some parameters of FLIM SPAD image sensors, such as DCR and timing jitter, were analyzed by the proposed model. The impacts of the above parameters on sensors quantified by the simulation results indicated that the FLIM SPAD image sensor can get a better performance with smaller DCR and shorter timing jitter.