The invention relates to a catalyst and a preparation method thereof, in particular to a flue gas denitration catalyst applied at a low temperature and a preparation method thereof. TiO2 doped with one or multiple of Al2O3, SiO2 or ZrO2 is taken as a carrier, glass fiber is taken as a skeleton, and vanadium compounded with one or multiple of tungsten, molybdenum, cerium, manganese, niobium or phosphorus is taken as an active component. The flue gas denitration catalyst comprises the carrier, active precursor aqueous solution, glass fiber, stearic acid, lactic acid, wood pulp, monoethanolamine, polyoxyethylene, methylcellulose, ammonia water and water. The catalyst has good low-temperature denitration activity; and within the temperature of 150-300 DEG C, denitration efficiency of the catalyst is up to 85% or above. The catalyst has high sulfur-poisoning resistance and water-poisoning resistance capacity, and long-term use of the catalyst at a low temperature is guaranteed. Further, the catalyst can be applied to fields such as glass production, coking, cement, industrial kilns, waste incineration and chemical engineering widely. The invention further provides a preparation method of the catalyst, which is reasonable in processing.