Abiotic stress has become a major challenge for lily crop growth, development, yield and quality under irregular climate and precipitation trends. Molecular breeding is one of the most effective methods for developing highly stress-resistant cultivars. Previous studies revealed that miR396b and its target gene LdPMAT1 are involved in drought resistance, and in lily silencing miR396b significantly enhances drought resistance and LdPMAT1 expression. However, the function of LdPMAT1 in the lily response to abiotic stress is unclear. In this study, GUS activity tests and dual luciferase reporter gene assays (LUC) confirmed that LdPMAT1 is a novel miR396b target. The LdPMAT1 transcription level was greater in the roots and leaves and increased significantly within 7 days of drought stress. Stable LdPMAT1 overexpression significantly reduced leaf wilting and enhanced cell membrane stability by affecting osmoregulatory substance accumulation, improving plant drought resistance. Additionally, LdPMAT1 overexpression significantly increased the expression levels of LdCAT3 and SOD2, which encode superoxide dismutase (SOD) and catalase (CAT), respectively, as well as SOD and CAT enzyme activities. In contrast, reactive oxygen species (ROS) accumulated at high levels in the leaves and roots of the silenced plants, and the degree of damage was significantly greater than that in the wild type plants. Under conditions of 1% NaCl and 42°C, plants overexpressing LdPMAT1 exhibited similar characteristic s of high stress resistance, with less wilting and lower ROS accumulation. This study provides a theoretical basis for cultivating new highly resistant lily cultivars and accelerating germplasm innovation to produce high-quality lilies worldwide.