An amine catalyst for production of a polyurethane and a polyisocyanurate is provided which comprises a quaternary ammonium compound represented by General Formula (1): where R1 to R6 are independently a linear or branched saturated hydrocarbon group of 1 to 4 carbon atoms; R7 and R8 are independently a linear or branched, saturated or unsaturated hydrocarbon group of 2 to 12 carbon atoms; n is a number of 0 to 3, provided that at n=o any one of R1, R2 and R3, and R5 and/or R6 may be linked together to form a heterocycle, or at n=1, 2, or 3, R5 or R6 and R4 may be linked together to form a heterocycle; A is a carbonate group or an organic acid group; and X is number of 1 to 2. The catalyst has high activity in formation of polyurethane foams and polyisocyanurate foams, having less odor, and producing foams of high fire retardance, having high curability, high retarding effect, and low corrosiveness.