The invention provides a discharge gas treatment catalyst which can effectively decreases NOx and SO3 contained in a discharge gas. The discharge gas treatment catalyst, for removing nitrogen oxide and sulfur trioxide from a discharge gas, includes a carrier which is formed of titania-tungsten oxide and which carries ruthenium, and a titania-tungsten oxide-based NOx removal catalyst serving as a substrate which is coated with the carrier. When a discharge gas to which ammonia has been added and which contains SO3 and NOx is brought into contact with the catalyst, decomposition of ammonia is suppressed by ruthenium, and reduction of SO3 and NOx contained in the discharge gas is promoted, whereby SO3 concentration and NOx concentration can be further decreased.