The invention discloses a production method for carrying out low boiler recycling on methyl acetoacetate. The production method comprises the following steps: adding methanol and a catalyst triethylene diamine in a reaction kettle; carrying out heating reflux; dropwise adding diketene; keeping warm; cooling a reaction solution after a reaction is completed; adding concentrated sulfuric acid; keeping warm; filtering; carrying out continuous rectification on filtrate; rectifying a low boiler; adding acid in the low boiler for esterifying; rectifying the low boiler at normal pressure after carrying out the heating reflux for 1 to 2 hours; stopping rectifying after rising the kettle temperature to be 115 to 125 DEG C; cooling to 40 to 50 DEG C; neutralizing by using solid base; enabling a neutralized material to enter a conventional negative pressure rectifying system, and rectifying a methyl acetoacetate finished product, wherein the content of the methyl acetoacetate finished product is greater than 99.0 percent, the acidity is smaller than 0.05 percent, and the product recovery rate is 95 percent or above. According to the production method disclosed by the invention, loss of the methyl acetoacetate is reduced, the total yield of the methyl acetoacetate is increased, a resource can be recycled and reutilized, and the cost is reduced.