The present invention relates to a nitrous oxide decomposition catalyst, the preparation and use. The catalyst contains rhodium on a catalyst carrier. The carrier is obtained by mixing zirconium dioxide powder with a silicon compound as binder, to form a kneadable composition, homogenizing the composition, shaping the composition into shaped articles, drying and calcination, wherein the binder is selected from silicon compounds of general formulae (I) to (VI) (Hal)xSiR4-x  (I) (Hal)xSi(OR1)4-x  (II) (Hal)xSi(NR1R2)4-x  (III) RxSi(OR1)4-x  (IV) RxSi(NR1R2)4-x  (V) (R1O)xSi(NR1R2)4-x  (VI) where Hal in each occurrence is independently halogen, R in each occurrence is independently H or a substituted or unsubstituted alkyl, alkenyl, alkynyl, cycloalkyl, cycloalkenyl, arylalkyl or aryl radical, R1 and R2 in each occurrence are each independently H or a substituted or unsubstituted alkyl, acyl, arylalkyl or aryl radical, and x is from 0 to 4.