A structure and method for three-dimensional restoration of slope soil in an abandoned ion-absorbed rare earth mining area, belonging to the field of ecological restoration technologies. The structure for three-dimensional restoration of slope soil in an abandoned ion-absorbed rare earth mining area provided by the present invention includes an ecological water-harvesting pond, ecological intercepting ditches, an improved soil layer laid on the surface of a to-be-restored slope region and a soil restoration ecological network disposed on the improved soil layer. The improved soil layer, the ecological water-harvesting pond and the ecological intercepting ditches are each provided with a combined plant synusia system. The restoration structure provided by the present invention can effectively improve an extremely degraded ecological environment of the abandoned ion-absorbed rare earth mining area caused by tailings waste land and restore the degraded or polluted mining area soil and environment caused by mine destruction during rare earth mining.