The invention relates to the technical field of nylon, in particular to an odorless antistatic PVC composite material and a preparation method thereof, and the odorless antistatic PVC composite material comprises the following raw materials by weight: PVC, an odorless plasticizer, a modifier, a heat stabilizer, a lubricant, an antistatic agent, a flame retardant, a mildew inhibitor and an antioxidant. A core-shell particle modifier with nano silicon dioxide as a core, polymethyl methacrylate as a middle layer and polystyrene as an outer layer shell is prepared by an emulsion polymerization method; the dispersion problem of the nano silicon dioxide is effectively solved; meanwhile, by utilizing the characteristic that all layers of the core-shell particles are different in performance, whenthe core-shell particles are impacted, all the layers are prone to deformation to different degrees to form cavities, and compared with MBS of a core-shell structure, the toughening efficiency is higher, the inorganic rigid particles serve as cores, and the rigidity performance of PVC is well improved.