The invention relates to the technical field of gas sensors, and discloses an embedded three-dimensional structure micro heating plate which comprises a silicon-based substrate and an electrode layer. A cavity is formed in the surface layer of the silicon-based substrate; the electrode layer comprises a heating electrode and a measuring electrode, and the heating electrode and the measuring electrode are embedded in the cavity. According to the micro heating plate, the embedded electrode layer is adopted, the electrode layer is supported through the cavity structure, and the mechanical stability is good. As the heating electrode is embedded in the cavity, the heating space is optimized into an embedded cavity structure from a plane structure which is completely exposed in the environment, the influence of environmental airflow on the central heating area is small, heat convection is carried out in the cavity, and heat radiation on the inner wall of the cavity is constant and uniform, so that the heat loss is slow, the heat loss is low, and the power consumption of the micro heating plate can be reduced. According to the micro heating plate, the good mechanical stability is ensured under the condition that the power consumption is reduced.