The invention discloses a waterborne polyurethane curing agent and waterborne polyurethane dispersoid used with same. The waterborne polyurethane comprises the following raw materials by weight percent: 70-73% of isophorone diisocyanate (IPDI), 8-9% of polyethylene glycol butyl ether, 0.1-0.5% of 2,4,6-tri(dimethylaminomethyl)phenol and 18-21% of acetone. By adopting the waterborne polyurethane dispersion and waterborne polyurethane curing agent disclosed by the invention, the waterborne polyurethane paint can have high performance and each performance index of the paint film is similar to that of oil paint; IPDI is also used to increase the hardness of the paint film; as water is used as dilution solvent, the release of harmful solvent can be greatly reduced; and by controlling the reaction, the content of harmful and free diisocyanate can be reduced. Therefore, the product has low toxicity or no toxicity and is an environmentally friendly product.