In order to develop low-temperature NH3 selective catalytic reduction (NH3-SCR) catalysts with high activity and high resistance, the research regarding the denitration activity, sulfur and water resistance of four main low-temperature denitration catalysts (precious metals, molecular sieves, carbon-based materials and transition metal oxides) were introduced. In addition, the low-temperature denitration technologies based on in-situ diffuse reflectance infrared Fourier transform spectroscopy and density functional theory were introduced. It is concluded that the NH3-SCR catalysts composed of one or more metal materials generally have good low-temperature activity, but its sulfur and water resistance need further improvement. The surface acidity and the number of active sites exposed are closely related to the sulfur and water resistance of catalysts. Denitration mechanism is helpful to analyze the influence of SO2 and steam on the denitration process.