Disclosed in the present invention is a dual-tab variable pitch die cutting device, which comprises a feeding mechanism, a first punching mechanism, a second punching mechanism, a Mark hole punching mechanism, a material pulling active roller mechanism and a material receiving mechanism which are sequentially arranged according to technical requirements. The second punching mechanism comprises a punching body, a linear motor and a slider assembly, the punching body being slidably arranged on the slider assembly and the linear motor being used to control the position of the punching body. The feeding mechanism comprises a feeding frame, a feeding roller, an EPC correction control mechanism, a first meter roller, a manual paper-cutting mechanism and a first tension control mechanism; the feeding roller, the EPC correction control mechanism, the first meter roller, the manual paper-cutting mechanism and the first tension control mechanism are arranged on the feeding frame. The feeding frame and an end portion of the feeding frame are both provided with a material pulling balancing linear mechanism. Since the punching body of the second punching mechanism may be slidably adjusted, dual tabs may be punched for the electrodes of the cathode and anode of a lithium cell in a high-speed and pitch-variable manner.