The invention relates to a polyurethane resin for a synthetic leather surface layer, and a preparation method thereof. The preparation method of the polyurethane resin comprises the following steps: jointly adding polyether polyol, polyester polyol, polysiloxane a and a part of solvent into a reaction kettle, stirring at 40-55 DEG C until the components are completely dissolved, adding a part of isocyanate, heating to 70-80 DEG C, and carrying out a prepolymerization reaction for 0.5-1 h; continuously adding a small molecular chain extender, cooling to 50 DEG C, stirring for 15-30 min, addinga catalyst, supplementing the remaining isocyanate, heating to 70-80 DEG C, and continuously reacting for 0.5-1 h; and supplementing the remaining solvent until the viscosity reaches 100-160 cps, cooling to the temperature of 50 DEG C, continuously stirring for 1-1.5 h, and adding isocyanurate and polysiloxane b to obtain the polyurethane resin for the synthetic leather surface layer. The productprovided by the invention has outstanding wear resistance and heat resistance, does not whiten after high-temperature embossing, has a remarkable antifouling effect after being applied to synthetic leather, and is not prone to being stained with dust.