Provided are a method and a device for allocating a resource for an uplink control channel in a wireless communication system. The method for allocating a resource for an uplink control channel in a wireless communication system comprises: receiving at least one downlink subframe; and allocating a physical uplink control channel (PUCCH) resource for transmitting an acknowledgement/not-acknowledgement (ACK/NACK) for the at least one downlink subframe, wherein the PUCCH resource is allocated on the basis of a control channel element of a control channel for scheduling each of the at least one downlink subframe, and if a particular subframe that satisfies a particular condition is included in the at least one downlink subframe, a control channel element included in the special subframe is excluded from the control channel element used to allocate the PUCCH resource.