The invention discloses a polyurethane damping floor material and a preparation method thereof. The material includes a two-layer structure of a damping layer and a constraining layer. Among them, the damping layer material is a two-component solvent-free polyurethane material, including A component and B component. A component is a polyurethane prepolymer with an isocyanate content of 3%~6%, and B component is a curing agent. The ingredients are chain extender, liquid flame retardant, functional filler, catalyst, defoamer, etc. Constraining layer material is polyaspartic acid ester type polyurethane material, including A component and B component, A component is HDI trimer, isocyanate content is 15%~20%, B component is curing agent , the main components are polyaspartate chain extender, liquid flame retardant, solid flame retardant, molecular sieve, defoamer, etc. The material can be widely used in vibration and noise reduction of home decoration, floors, workshops and other grounds. The material has good damping performance, flame retardant performance, wear resistance and construction process performance.