The invention provides a selective water plugging technique for a low porosity and low permeability oil deposit. The technique comprises the following steps that a selective water plugging agent is poured into a formation for plugging water, and then a sealing agent is poured for sealing; raw materials for preparing the selective water plugging agent comprise cationic polyacrylamide, resorcinol, urotropin, oxalic acid and the balance water; the initial viscosity of the selective water plugging agent is lower than 100 mPa.s, and the gel strength is higher than 50000 mPa.s; and raw materials for preparing the sealing agent comprise acrylamide monomer, bisacrylamide, ferric thiocyanate, an initiator and the balance water. The problem that the phenomena such as water channeling and water logging are prone to occurring to oil layer in the region is well solved by applying the technique to the low porosity and low permeability oil deposit in Naiman oilfields, and the defect that other water plugging techniques cannot take part in sealing and plugging in low permeability formations is overcome, so that the recovery efficiency is improved, the yield is increased, and the economic benefits are increased.