The invention discloses a non-ionic ammonium hydrogen fluoride etching solution with low surface tension. The non-ionic ammonium hydrogen fluoride etching solution consists of hydrogen fluoride, ammonium fluoride, an additive and deionized water, wherein preferably, the additive is selected from one or more of polyethylene glycol monoperfluorononylene ether, perfluorohexane sulfonic acid polyglycerol ester, octylamine, polyglycerol perfluorononylene ether, polyethylene glycol perfluorononylene methyl ether, and perfluorohexane sulfonic acid macrogol ester. A proper additive is added on the basis of the hydrogen fluoride etching solution in the prior art and can be dissolved into high-concentration hydrogen fluoride and ammonium fluoride without introducing any metal ion or negative ion, so that residues on the surface of an etched oxide layer are eliminated, low surface tension is achieved for the etching solution, the permeability of the etching solution is increased, and the etching solution can enter a pore of which the pore diameter is 2.5 mu m; the fluorocarbon chain of a fluorine surfactant in a surfactant composition has the properties of high surface activity, hydrophobicity and lipophobicity, so that the surface tension of the solution can be reduced greatly, the using amount of the etching solution is small, and the production cost is low.