A MEMS capacitance microphone includes a substrate, a diaphragm, a back plate structure and a plurality of support structures. The substrate is provided with a plurality of gate structures and a cavity penetrating through the substrate, and the gate structures extend from an inner wall of the cavity to the center of the cavity. The diaphragm is vibratably arranged on one side of the substrate and includes a main deformation zone and a non-main deformation zone. The back plate structure is arranged on the diaphragm, and the diaphragm is located between the substrate and the back plate structure. The support structures are arranged on the back plate structure, penetrate the periphery of the main deformation zone, and respectively abut against the gate structures. The MEMS capacitance microphone has higher rigidity of a back plate, and is capable of greatly reducing the impedance of air to increase its signal-to-noise ratio.