The invention relates to the field of polymer composite materials, in particular to a low-gloss, low-smoke, halogen-free flame-retardant polycarbonate composite material, which comprises the following components by weight percentage: branched polycarbonate resin 70-90%, PC composite Resin 5‑20%, epoxy reactive compatibilizer 1‑5%, matting agent 0.5‑2%, sulfonate flame retardant 0.1‑1%, polysiloxane flame retardant 0.1‑1%, auxiliary agent 0.5‑1.5%. The invention has the advantages that: the PC composite resin, the epoxy-reactive compatibilizer, and the matting agent have a good synergistic effect, which ensures that the composite material has a lower gloss, and does not affect the flame retardancy and smoke density of the material , among them, the high concentration of epoxy groups plays the role of chain extension and crosslinking, which can play a certain extinction effect on polyester materials; branched PC, compound sulfonate flame retardant, polysiloxane flame retardant agent, on the basis of ensuring flame retardancy, the smoke density in the combustion process test is very low.