The effective discrimination of targets from backgrounds in environments characterized by a low signal-to-clutter ratio (SCR) is paramount for the advancement of infrared small target detection (IRSTD). In this work, we propose a novel detection framework predicated on low-rank sparse decomposition (LRSD), incorporating an improved logarithmic norm and a mechanism for sparse structure refinement, herein referred to as the improved logarithmic norm and sparse structure refinement (ILN-SSR). The ILN-SSR framework more precisely characterizes the sparse properties of both the background and the target, enabling a more effective distinction between the target and its background. Initially, our approach entails the utilization of an improved logarithmic norm to precisely estimate the low-rank attributes of the infrared image background. This is followed by the employment of a linear sparse regularization term alongside a target-traits-based sparse regularization term aimed at meticulously identifying targets within sparse regions and refining the sparse structure. Subsequently, we combine these components into the ILN-SSR framework, which formulates IRSTD as an optimization problem. The resolution of this framework is achieved through the implementation of the alternating direction method of multipliers (ADMM). The efficacy of the proposed framework is corroborated through the analysis of six image sequences. Comprehensive experimental assessments affirmed the framework’s substantial robustness in navigating various complex backgrounds.