A CO2 absorbent for exhaust gas capable of being repeatedly used in capturing and recycling of CO2 is provided. The CO2 absorbent for exhaust gas capturing CO2 included in exhaust gas is composed of solid materials including an active component at 5 to 70 wt %, a support at 5 to 70 wt %, an inorganic binder at 5 to 70 wt % and a recycling improver at 5 to 70 wt %. The CO2 absorbent for exhaust gas having such a composition meets the requirements for processes, including physical properties such as a spherical shape, an average particle size and size distribution, a tap density and attrition resistance, and has excellent CO2 absorbing capability and recycling capability.The carbon dioxide absorbent for exhaust gas satisfies physical characteristics such as spherical shape, average particle size and size distribution, tap density, attrition resistance and the like required for processes, and has excellent CO2 absorption and recycling capabilities.