The invention relates to a catalyst for fixed bed aniline rectification residue recycling and a preparation method thereof. Based on the total weight of the catalyst, the catalyst comprises the following components in percentage by weight: 5-40% of active component, 2-30% of first catalysis promotion component, 10-30% of second catalysis promotion component and the balance of carrier, wherein the active component is NiO; the first catalysis promotion component is one or more of Fe, Mo, Cr or Co oxide; and the second catalysis promotion component is one or more of La, Zr, Y or Ce oxide. The catalyst is prepared through a coprecipitation method. The catalyst shows high activity and stability in the waste liquid treatment process, and can still keep high rectification residue cracking rate after reaction of 200 hours.