A paper pallet for packaging comprising: a load bearing base and a packaging protective frame, wherein the load bearing base is composed of a plurality of vertical supporting components and a plurality of horizontal supporting components. The load bearing base is composed of the vertical supporting components and the horizontal supporting components intersecting and subsequently interlocking with each other, and the packaging protective frame is composed of a plurality of side boards. Therefore, the side boards intersect and subsequently interlock with each other to form a packaging protective frame, which is inlaid at a set distance from the edge around the load bearing base to form a paper pallet for packaging. Thus, the paper pallet for packaging is formed by combining the packaging protective frame with the load bearing base to become the packaging box for delivering goods.