The invention discloses highly-breathable tipping paper for a cigarette, which comprises an inner layer and an outer layer, wherein an isolation unit is arranged between the inner layer and the outerlayer and comprises a first annular sponge ring located between the inner layer and the outer layer, a second annular sponge ring located between the inner layer and the outer layer, and a containingspace formed between the first annular sponge ring and the second annular sponge ring; the containing space is filled with water absorption resin; a first spiral lapping layer and a second spiral lapping layer are further arranged between the inner layer and the outer layer and located on the two sides of the isolation unit; the outer layer is provided with a plurality of first through holes and aplurality of second through holes; the first through holes are located on one side of the isolation unit; the second through holes are located on the other side of the isolation unit; and a pluralityof water seepage holes are further formed in the outer layer and communicated with the containing space. The tipping paper is good and adjustable in air permeability and meets more scene requirements.