Disclosed in the present invention is a tail gas treatment catalyst. The catalyst consists of a carrier, a first catalyst, and a second catalyst. The first catalyst and the second catalyst are provided on both ends of the carrier. The first catalyst can purify pollutants in tail gas. The second catalyst can purify a byproduct, ammonia, obtained by the purification by the first catalyst and pollutants that are not completely purified by the first catalyst. The second catalyst is of a double-layer structure; the lower layer consists of an oxygen storage material, aluminum oxide, and a second active component; the second active component is a composition of Pt and Pd, or a composition of Ce, Fe, Ni and Cu; the upper layer consists of a molecular sieve and a third active component; the third active component is Cu or a composition of Cu and Fe. The tail gas treatment catalyst of the present invention has high purification treatment efficiency, and can significantly reduce the emissions of CH4, CO, and NOx in the tail gas, especially reduce the content of the byproduct, NH3, so that the tail gas can meet China VI emission standards.