The invention discloses an airtight and two-level porous gas-liquid recycling device for an immersion-type photoetching machine. The airtight and two-level porous gas-liquid recycling device comprises an airtight and gas-liquid isolation device which is installed between a projection objective group and a silicon wafer and comprises an immersion unit lower end cover and a substrate; the immersion unit lower end cover is provided with a central taper hole, a lens injection port, a lens recycling port, a gas-liquid separation cavity, a second-level recycling cavity, a gas injection cavity, a flow-field multilevel buffer structure, a gas buffer groove, an inner sealing groove, an intermediate sealing groove and an outer sealing groove; the immersion unit substrate is provided with a central through hole, a lens injection cavity, a lens recycling cavity, a gas recycling cavity, a substrate second-level recycling cavity, a substrate gas injection cavity and a liquid recycling cavity. A great amount of waste liquid produced in the photoetching process can be recycled through the lens recycling structure, and the rapidness for updating a flow field can be realized; the liquid can be recycled through a two-level porous structure, the stability of the boundary of the flow field can be maintained, the gas-liquid separation is realized, and the primary sealing of the flow field is realized; the leakage of the liquid can be prevented by adopting the airtight structure.