The invention discloses a method for extracting tea oil by a microwave-assisted aqueous enzymatic method, which is characterized by comprising the following steps of: (1) hulling tea seeds, drying the hulled tea seeds for 0.5 to 2 hours at 60 to 105 DEG C, and performing crushing; (2) weighing tea seed kernels obtained by the crushing, performing microwave treatment for 50 to 90 seconds, adding the treated tea seed kernels into 0.05 to 1 mol/L alkaline salt solution according to the weight/volume (w/v) of 1:3-6, performing water bath for 30 minutes at 90 DEG C, performing centrifugation and extracting upper-layer oil; (3) adjusting the pH value of a part of de-oiled mixed solution to be 4.0 to 4.5 by using acid solution, heating complex enzyme with the v/w of 0.5 to 4 percent, performing thermal treatment for 2 to 6 hours at 40 to 50 DEG C, adjusting the pH to be 8 to 9 by using alkaline solution, performing the centrifugation and extracting the upper-layer oil; and (4) combining the oil obtained in the steps (2) and (3) and performing vacuum drying. The method of the invention is simple, the extraction conditions are moderate, required equipment is relatively less and the production cost is low; over 36 percent of tea oil can be obtained at low temperature without any organic solvent; the obtained tea oil does not contain any trans fatty acid and foreign toxic residue, and has light color, a low acid value and a high nutritional value; tea saponin, proteins, carbohydrate and other nutrition in residues are easy to extract and utilize; and with a biochemical oxygen demand (BOD) value and a chemical oxygen demand value, wastewater produces less pollution and is easy to treat.