The invention discloses waterproof and degradable tipping base paper. The waterproof degradable tipping base paper is characterized by being prepared from the following raw materials in parts by weight: 3-5 parts of polylactic acid fibers, 45-48 parts of bleached wheat straw pulp, 46-49 parts of fluff pulp, 4-5 parts of pomegranate bark, 3-4 parts of thalictrum aquilegifolium, 1-2 parts of cassava starch, 0.8-1 part of alkyl ketene dimer, 1-2 parts of propolis, 1-2 parts of ethanol, 0.8-1.2 parts of sodium oleate, 0.6-1 part of rose essential oil, 3-4 parts of kieselguhr, 0.5-0.8 part of tween, 1-2 parts of auxiliaries and a proper amount of water. The biodegradable polylactic acid fibers, the waterproof sodium oleate and traditional Chinese medicinal material ingredients are added, so that cigarettes can have the certain health care effect; as natural plants are added, the tar adsorption amount can be increased, and the waterproof degradable tipping base paper can have the natural fragrance and is capable of reducing the bad breath; the produced tipping base paper is waterproof, non-sticky to lips, biodegradable, safe and environmentally-friendly.