The invention belongs to the technical field of environmental protection, and particularly relates to a device and method for flue gas cyclone jet white removal coupling absorption heat pump waste heat recovery. The device comprises a desulfurization tower, a fan, a cyclone jet, an alkali liquor tank, a liquid collecting tank, a water storage tank, an absorption heat pump and a driving heat source. According to the device and method, flue gas white removal and low-temperature waste heat recovery are coupled, so that the exhaust gas temperature can be reduced, saturated water vapor and solublesalt are condensed and separated out, and the content of the water vapor and the soluble salt in the exhausted flue gas is reduced; the cyclone jet cuts and atomizes liquid into small liquid drops, sothat the heat transfer and mass transfer coefficients of the flue gas and the liquid drops are increased; the liquid drops absorb the heat of the flue gas to become low-temperature heat source water,the low-temperature heat source water flows into the absorption heat pump to release heat and be cooled to become cooling water, one part of the cooling water is used for supplementing water for desulfurization slurry, the other part of the cooling water enters the cyclone jet to be sprayed and atomized and then absorbs the heat of the flue gas, and the process is circulated. The device is smallin occupied area, low in investment cost, free of moving components, easy and convenient to maintain and suitable for existing unit transformation.