An exhaust gas cleaning catalyst is formed of a carrier layer, and a noble metal catalyst and a SOx absorbing agent both carried on the carrier layer. The carrier layer of the exhaust gas cleaning catalyst includes at least a first distribution portion and a second distribution portion each having a different sulfate retention level. The sulfate retention level of the first distribution portion is lower than the sulfate retention level of the second distribution portion, and the noble metal catalyst is carried on the first distribution portion such that a SOx that has been oxidized on the noble metal catalyst diffuses toward the second distribution portion so as to be settled therein.