The invention relates to low carbohydrate beer, which comprises water, alcohol, carbohydrate, protein, carbon dioxide, mineral composition and other compositions, wherein, the carbohydrate is equal to or less than 1.6 percent (m/m), and the heat is equal to or less than 108KJ/100ml. The manufacturing method of the beer is that: crushing malt, carrying out saccharification and fermentation, filtering and packaging, wherein, the selected raw material is two-rowed malt; the saccharification temperature is 62-65 DEG C and the saccharification time is 60-100 minutes, efficient enzyme preparation is added in the process of saccharification, thereby the fermentation degree of the beer reaches a higher value; maltogenic amylase and pullulanase can be separately selected or selected in a blending way as the efficient enzyme preparation. Compared with the traditional beer, the carbohydrate of the beer is reduced by more than 56 percent, the heat is reduced by more than 36 percent, the rate of dilution can be enlarged to 70 percent, and the main fermentation time is shortened, thereby reducing grain consumption, improving production efficiency, saving production cost and improving product quality.