The invention discloses a high black vehicle performance polyurethane resin used for leather, and a preparation method thereof. The high black vehicle performance polyurethane resin used for leather is composed of 1 to 30% of auxiliary high black vehicle performance resin and the balance main body polyurethane resin; the main body polyurethane resin is mainly prepared from an isocyanate, a polyol,a chain extender, a solvent, an end-capping reagent, and an auxiliary agent; the auxiliary high black vehicle performance resin is prepared from, by weight, 10 to 50 parts of the polyol of the main body resin, 3 to 15 parts of a polyether polyol, 40 to 90 parts of an aromatic polyester polyol, 30 to 130 parts of a diisocyanate, 5 to 40 parts of diethanolamine, 0 to 30 parts of a chain extender, 0.01 to 0.05 part of a catalyst, 0.1 to 1 part of an end-capping reagent, and 150 to 450 parts of N, N-dimethyl formamide. The high black vehicle performance polyurethane resin is excellent in black vehicle performance, the wear resistance is improved greatly, and the high black vehicle performance polyurethane resin is suitable to be taken as a wet method solvent type polyurethane resin used for leather.