A reference material for performance evaluation of a catalyst of a selective catalytic reduction includes a ceramic carrier and a coating material that coats the ceramic carrier. The coating material includes copper (Cu), alumina (Al2O3), and silica (SiO2). A method of preparing the reference material includes mixing copper (Cu) and an acidic solution to prepare a copper-containing solution, mixing the copper-containing solution, alumina, and silica to prepare a mixture, and coating the mixture on the ceramic carrier, and drying and baking the mixture coated on the ceramic carrier.