A low VOC waterborne polyurethane floor paint and a preparation method thereof disclosed by the invention, the paint comprises pure water, self-crosslinking waterborne polyurethane emulsion, a polysiloxane defoamer, a wetting and dispersing agent, a multifunctional auxiliary agent, pigment, a thickener, a preservative and an anti-mold agent. The waterborne polyurethane emulsion synthesized by a self-crosslinking method is a film-forming substance, which can form a film at normal temperature without adding organic solvents such as dodecyl alcohol ester, propylene glycol and ethylene glycol, andfluorocarbon surfactant is added at the same time to finally produce a waterborne low VOC polyurethane floor coating with high adhesion, high impact resistance and long-lasting resistance to artificial aging, which has high environmental performance and low requirements on the drying degree of the substrate, which makes the construction tool be directly cleaned with water, and makes the decoration material preparation and construction operation safe and convenient. In addition, the paint has the advantages of no combustion, no explosion, safeness, convenient storage and transportation. The product can solve the problems of high VOC content, no environmental protection and unsafety of solvent-based polyurethane floor decoration materials.