The invention discloses a salbutamol sulfate solution for inhalation and a preparation method thereof. The prescription of the salbutamol sulfate solution comprises: salbutamol sulfate, lactose, an isotonic regulator, a pH regulator and an antioxidant, and the balance is water for injection. During the preparation process, carbon dioxide is introduced as an antioxidant to reduce the amount of dissolved oxygen and residual oxygen in the solution. The added lactose is not only beneficial to the fluidity of the pharmaceutical ingredient salbutamol sulfate, but also can prevent the salbutamol sulfate from agglomerating together so that it can be uniformly dispersed in the solution system. The salbutamol sulfate solution for inhalation of the present invention has less impurity content, reduces the adverse effects of related substances on human health and drug efficacy, has higher stability, and has uniform distribution of drug content, which is beneficial to the therapeutic effect.