The invention provides an indirect thermal desorption restoration system and method for treating mercury-containing solid waste and soil. The system comprises a feeding unit, a thermal desorption unit, a high-temperature dust removal unit, a tail gas treatment unit, a technological water treatment unit and a discharging unit; the thermal desorption unit is separately connected with the feeding unit, the high-temperature dust removal unit and the discharging unit, the high-temperature dust removal unit is connected with the tail gas treatment unit and the discharging unit, and the technologicalwater treatment unit is connected with the tail gas treatment unit. The system is high in treatment capability, high in mercury and mercury compound removal rate, and convenient to transport and install; and moreover, the system can flexibly control the thermal desorption temperature and retention time of the mercury-containing material, sufficiently utilizes the system waste heat and the up-to-standard water after being treated, can efficiently and economically restore the mercury polluted material, can maximally recovery the mercury element, and can realize the purpose of recycling the waste water after reaching the standard and discharging the tail gas up to standard.