A computer apparatus and a method for distributing interrupt tasks thereof are provided. The computer apparatus has a plurality of CPUs and a chipset, and the chipset is electrically coupled to each of the CPUs. The chipset is configured for receiving an interrupt request sent from an external hardware device and judging whether or not a task type corresponding to the interrupt request has ever been performed by any one of the CPUs. If a judging result thereof is yes, the chipset assigns the interrupt request to the CPU that has ever performed the task type, so as to perform a corresponding interrupt task.