The invention discloses an ultrahigh-temperature water vapor oxidation corrosion device and method for evaluating a zirconium alloy coating layer. The device comprises a frame body, a well type heating furnace, a steam oxidation reaction chamber and a water supply mechanism; the frame body is of a hollow structure, the water supply mechanism comprises a water supply tank and a water storage tank,a gas inlet connector is arranged at the top of the water storage tank, the gas inlet connector is connected with an argon source through a vent pipe, a gas valve, a gas-pressure meter and a flow meter are arranged on the vent pipe, a steam oxidation reaction chamber comprises a casing pipe and a flange, an end cover is arranged at a part, extending out of a pit-type heating furnace, of the top ofthe casing pipe, and a hook is arranged at the bottom of the end cover. The method comprises the following steps: 1, preparing before testing; 2, mounting a zirconium alloy coating layer sample and azirconium alloy matrix sample; 3, testing the zirconium alloy coating layer sample and the zirconium alloy matrix sample; and 4, obtaining the oxidation corrosion performance of the zirconium alloy coating layer. The method is reasonable in design, the reliability of oxidation corrosion test data is improved, and a reference basis is provided for selection of the coating layer on the surface of azirconium alloy matrix.