The invention relates to a negative-pressure ammonia distillation tower and an ammonia distillation method. The negative-pressure ammonia distillation tower comprises a tower main body, a skirt, a tar outlet, a manhole, an ammonia distillation wastewater outlet, a conduction oil inlet, a conduction oil outlet, a reboiler, a full-flow baffle plate, a communicating pipe, a tray, an alkali liquor inlet, a raw material ammonia water inlet, an ammonia dephlegmator, a cooling water inlet, a cooling water outlet and an ammonia vapor outlet. The negative-pressure ammonia distillation tower is characterized in that the reboiler is arranged in the tower main body, the ammonia dephlegmator is arranged at the upper part of the tower main body, the raw material ammonia water inlet is located at the upper part of the tower main body, the alkali liquor inlet is located at the middle part of the tower main body, ammonia distillation wastewater in the downcommer of the bottommost tray is guided into the bottom layer of the tower by use of the communicating pipe, and the full-flow baffle plate is arranged at the bottom layer of the tower main body. The negative-pressure ammonia distillation tower has the advantages that the ammonia distillation tower works under negative pressure so that the solution boiling point is low and the distillation temperature can be reduced, and therefore, the energy consumption is reduced, besides, the anticorrosion process is optimized, the medium corrosion problem is solved and the material cost is saved, and furthermore, the reboiler is integrated in the ammonia distillation tower so that the ammonia distillation process can be simplified and the loss in the process can be reduced.