The invention discloses a novel Mn and Ce co-doped ZrO2 aerogel low-temperature denitrating catalyst. The catalyst takes zirconium oxide as a carrier, 5%-20% cerium oxide as a catalytic addictive and5%-20% of manganese oxide as an active component, and is a mesoporous and microporous low-temperature denitrating catalyst with an aerogel structure. The specific area of the low-temperature denitrating catalyst is 350-500m<2>.g<-1> and the pore-size distribution is 1-50nm. The Mn and Ce co-doped ZrO2 aerogel low-temperature denitrating catalyst is prepared by the following steps: taking nitrate as a raw material, dissolving the nitrate in a certain proportion of alcohol water solution, adding a coagulant and a drying control agent, performing uniform stirring and forming gel by a water bath at a certain temperature; and dicing the gel, putting the diced gel in absolute ethanol to obtain alcogel, and drying the alcogel in a baking oven to constant weight to obtain the catalyst. The novel Mn and Ce co-doped ZrO2 aerogel low-temperature denitrating catalyst has the advantages of low cost, high denitrating efficiency, high sulfur resistance and the like, and instruments and equipment required by preparation are simple and easy for industrial production.