An ammonia preheating flow-controllable low-nitrogen ammonia-coal co-firing burner, comprising a primary air duct, an inner secondary air duct, and an outer secondary air duct arranged sequentially from inside to outside, wherein the primary air duct, the inner secondary air duct, and the outer secondary air duct are internally provided with gas injectors, respectively, the gas injector in the primary air duct is used to mix gas uniformly into primary air-coal powder flow, the gas injectors in the inner secondary air duct and the outer secondary air duct are arranged in a staggered configuration, with nozzles in both the gas injectors in the inner secondary air duct and the outer secondary air duct curving toward a center of a burner outlet, directing gas into flame core.