The invention discloses a gating unit and an efficient non-isolated three-level grid-connected inverter, and belongs to the field of inverters. The gating unit comprises a gating circuit module, and the gating circuit module is provided with a first terminal, a second terminal, a third terminal and a fourth terminal; five working modes are provided under the control of control signals, and under the five different working modes, connection and disconnection between different terminals are controlled respectively, so a common-mode voltage can keep a constant value in each working mode. The efficient non-isolated three-level grid-connected inverter comprises one gating unit; compared with an HERIC topological structure, the inverter saves one active switch at the aspect of the number of devices, and due to the fact that in an inverter system, the cost of the active switch occupies a large proportion, the cost is saved. According to the invention, the problem of current leakage of the inverter is effectively solved, in addition, a unipolar pulse width modulation mode is adopted, the output current ripple is small, and the output electric energy quality is high.