This study introduces the design of an axial swirling spray tray (ASST) with guide vanes characterized by high flux and exceptional flexibility. The operational principles of the ASST are elucidated through an analysis of flow field distribution parameters, including pressure drop, velocity, and gas−liquid phase volume fraction, by using numerical simulation. Additionally, an experimental platform was constructed to examine the hydrodynamic performance of the ASST, and experiments were conducted using both the NEW VST and V-1 valve trays for comparison. The Levenberg−Marquardt optimization algorithm was utilized to derive the empirical formula for the dry tray pressure drop. The findings demonstrate that the ASST exhibits pressure drop characteristics, a wide range of gas-to-liquid ratios, and an operating flexibility up to 4.1. These features make it a practical solution for handling substantial loads of gas and liquid.