The invention discloses sugar stevia cutting and seedling culture nutrient soil and a preparation method thereof. The sugar stevia cutting and seedling culture nutrient soil comprises, by weight, 0.5-1 part of compound beneficial bacteria, 1-2 parts of rooting accelerators, 20-24 parts of compound modified filling soil, 4-6 parts of earthworm cast, 10-14 parts of enriched ore powder, 5-7 parts ofmushroom dregs, 2-4 parts of traditional Chinese medicine additives, 6-8 parts of loosed water retention additives, 4-6 parts of humus, 2-6 parts of compound fertilizers, 1-2 parts of microelements and 6-10 parts of nutrient substances. According to the nutrient soil, the Cutting rooting rate and the survival rate of sugar stevia can be remarkably increased, application of fertilizers and pesticides is omitted in the use process of the soil, the soil is free from harm and odor, good in water retention and air permeability, green, environmentally friendly, high in fertilizer efficiency and balanced in nutrition and sufficiently meets growth requirements of the sugar stevia, a lot of agricultural and industrial wastes are used, non-renewable resources are saved, ecological environments are protected, and low-carbon circulation is achieved. The preparation method of the nutrient soil is simple in process and has high practical values and good application prospect, and raw materials are easily obtained.