The present disclosure relates to a method and system for reconstructing an Emission Computed Tomography (ECT) image based on locally adaptive gating. ECT projection data relating to a subject may be obtained. The ECT projection data may correspond to a plurality of voxels in a reconstructed image domain. The ECT projection data may be divided into a plurality of frames. A plurality of intermediate images may be reconstructed according to the plurality of frames. A plurality of motion amplitudes of the plurality of voxels may be obtained based on the plurality of intermediate images. A plurality of gate numbers may be determined for the plurality of voxels based on the plurality of motion amplitudes of the plurality of voxels. A plurality of ECT images may be reconstructed based on the ECT projection data and the plurality of gate numbers.