The invention discloses a heat-resistant stainless steel with high-lasting strength and a manufacturing method thereof. The heat-resistant stainless steel includes the following components by percentage: 24.00-26.00 of Cr, 17.00-23.00 of Ni, 0.05-0.75 of Si, 0.15-2.00 of Mn, less than or equal to 0.030 of P, less than or equal to 0.030 of S, 0.04-0.10 of C, 0.15-0.35 of N, 0.01-5.00 of RE, and 0.20-0.60 of M, wherein M is Nb and Ta. The manufacturing method comprises the following steps: 1. smelting: smelting molten steel in accordance with component requirements of the stainless steel; 2. pouring billet steel; 3. hot-rolling the billet steel: a. heating, the temperature of a uniform temperature section in a furnace is at the temperature of 1130 DEG C plus or minus 50 DEG C, and the soaking time is 80 minutes plus or minus 10 minutes; and b. rolling or forging, the initial rolling/initial forging temperature is at the temperature of 1100 DEG C plus or minus 50 DEG C, and the finishing rolling/finishing forging temperature is at the temperature of 860 DEG C plus or minus 50 DEG C; and 4. heat treatment, the solid solution temperature is at the temperature of 1175 DEG C plus or minus 75 DEG C, and water quenching after heat preservation. Through deduction by tests after sampling the stainless steel manufactured by the method, manufactured seamless tubes can satisfy the use requirements of superheaters and reheaters of ultra-supercritical power station boilers.