The invention relates to a narrow-band Internet of Things resource allocation method, a device and a base station. The narrow-band Internet of Things resource allocation method comprises: allocating apreset number of resource units based on a UE allocatable resource set until the NPUSCH resource allocation is successful, and determining the position of the NPUSCH resource. The UE allocatable resource set comprises a set of the number of UE allocatable subcarriers. The value range of the preset number is less than or equal to the maximum number of resource units that can be allocated by the UE. According to the location of the NPUSCH resource, the location of the NPDCCH resource is determined. The embodiments of the present invention can improve search efficiency, reduce resource fragments, and improve the success rate of resource allocation.