A process for reducing nitrogen oxides contained in the waste gas containing optionally sulfur oxides and oxygen to nitrogen with ammonia as a reducing agent in the presence of the catalyst comprising 1 to 30% by weight of one or more metal salts of heteropoly-acid selected from the group consisting of iron silicotungstate, copper silicotungstate, iron silicomolybdate, copper silicomolybdate, iron phosphotungstate, copper phosphotungstate, iron phosphomolybdate and copper phosphomolybdate as the active component based on the catalyst supported on the heat-resistant porous carrier having not less than 50 m.sup.2 /g of specific surface area and from 0.2 to 1.5 cc/g of pore volume, at temperature of from 250.degree. to 450.degree. C. in the GHSV of 1,000 to 50,000 HR.sup.-1, the molar ratio of NH.sub.3 /NO.sub.x being in the range of from 1.0 to 1.2.