The invention provides a flame-retardant polyurethane gel prepolymer which comprises, by weight, 20-30 parts of polyhydric alcohols 1000, 30-40 parts of polyhydric alcohols 2000, 15-25 parts of toluene diisocyanate, 6-10 parts of flame retardants, 2-4 parts of vulcanizing agents and 7-12 parts of plasticizers. The flame-retardant polyurethane gel prepolymer does not contain any toxic and harmful substances and other filled materials and is a novel water-tolerant and oil-retardant environment-friendly flame-retardant material, and the hardness of the prepolymer ranges from 0A to 98A. The prepolymer has the advantages that the prepolymer is good in surface viscosity and elasticity, high in adhesion force, stable in surface hardness, environmentally friendly, durable, retardant in flame, oil, abrasion and solvent corrosion, anti-static and easy to clean and does not easily ages and falls scraps, the performance of the prepolymer cannot reduce when the prepolymer is used for a long time and the like. The prepolymer is used for producing mobile phone charging test devices, anti-aging detection devices, automotive parts and components, fireproofing doors and windows, charging piles, battery tanks and medical facilities and the like. The invention further provides a preparation method of the flame-retardant polyurethane gel prepolymer. The preparation method is simple, practicable and good in stability.