To provide a catalyst composition excellent in cell openness properties and initial curing properties, and a method for producing a polyurethane resin using the same.A catalyst composition comprising an amine compound (A) of the formula (1), a hydroxy acid (B) of the formula (2) and a tertiary amine compound (C) is used for the production of a polyurethane resin. [Each of R1 and R2 which are independent of each other, is a methyl group or an ethyl group, R3 is a C2-4 linear or branched alkyl group, R4 is a C1-18 bivalent hydrocarbon residue, m is an integer of from 1 to 3, and n is an integer of from 1 to 6.]