Selective catalytic reduction of nitrogen oxides with NH3 (NH3-SCR) was investigated deeper and deeper with poisoning factors such as H2O, SO2, heavy metals, etc. In order to remove the reheating process before the SCR reactor, the application trend of NH3-SCR technology in the non-power industry is concentrated on the condition of low temperature even ultra-low temperature. The present study summarizes the research process of SO2 and H2O resistance of NH3-SCR catalysts under low temperatures related to the working conditions of municipal solid waste incineration plants. In detail, the effects of a high content of H2O and low concentration of SO2 are reviewed. Other factors such as heavy metals, alkali, or alkaline earth metals in the reaction system, synergistic removal of NOx, polychlorinated dibenzo-p-dioxins and dibenzofurans (PCDD/Fs) are addressed. Finally, the catalytic performance of assembled monolithic catalysts and pilot-scale experiments are also analyzed for the possibility of industrial application. Hopefully, in view of the questions outlined in this study, valuable insights could be taken into consideration for the development of NH3-SCR in waste incineration.