With the intense demand for carbon neutralization, [1] green hydrogen (H 2 ) produced by renewable energy has become one of the universal concerns for human society. [2] However, due to low bulk density (0.089 kg m −3 ), which limits the application and transportation of H 2 , the future of H 2 utilization lies in high-density storage. [3] Among diverse high-density hydrogen storage mediums (e.g., CH 4 , CH 3 OH), [4] ammonia (NH 3 ) not only has the advantages of a large hydrogen storage volume density of ≈106 kg m −3 but also zero CO x (CO 2 , CO) emission during the H 2 production process, [5] which is an ideal candidate for constructing the carbon-free hydrogen system. Traditionally, H 2 production from NH 3 splitting is carried out at high temperatures of 600-850 °C, [6,7] and such high operating temperatures cause serious energy consumption and severe corrosion originating from NH 3 . To reduce the reaction temperature, scientists have developed various catalysts, among which Ir and Ru-based catalysts could drive NH 3 splitting at 300 °C with a H 2 produced rate of ≈2 mmol g −1 min −1 at 300 °C. [8] Unfortunately, the expensive and low reserves of these noble metal catalysts restrict their application. [9] Ni is the benchmark and abundant catalyst for NH 3 splitting, [10,11] exhibiting relatively high activity for NH 3 splitting among non-noble metal catalysts. [6,12] Although a series of Ni-based catalysts, e.g., NiMgAl-layered double hydroxides, [13] La and Ce doped Ni catalysts, [14] Ni/molecular sieves heterostructures, [15] Ni-based solid solutions, [16] have been investigated, the highest H 2 production rate of Ni-based catalysts is still limited in ≈4 mmol g −1 min −1 at 600 °C. [16] Therefore, investigating Ni-based catalysts active for NH 3 splitting at low temperature (300 °C) is the key to realizing industrialized NH 3 splitting. [17] Herein, we proposed a Ni single atom catalyst for NH 3 splitting for the first time. Density functional theory disclosed that the atomic Ni sites supported on CeO 2 could significantly weaken the reaction barrier of NH 3 splitting. Further, the Ni single atoms on CeO 2 nanosheets (SA Ni/CeO 2 ) were successfully synthesized, showing the unprecedented ultra-low activation temperature and the high H 2 production rate for NH 3 splitting, even exceeding most of the reported noble metal Catalytic splitting NH 3 to H 2 is one of the foundations for building a carbonfree H 2 energy system but requires NH 3 splitting catalysts that are highly active and durable at low temperatures. Although various non-noble catalysts have been designed, NH 3 splitting still operates at relatively high temperatures (600-850 °C). Herein, theoretical calculations predict that the Ni single atoms can change the bonding mode of NiN from covalent bond to ionic bond to boost the NH 3 splitting activity. Further, Ni single atoms supported on CeO 2 nanosheets (SA Ni/CeO 2 ) are synthesized by the sol-gel method, which exhibits a robust 3.544 mmol g −1 min −1 of H 2 yield speed of NH 3 splitt...