To accomplish the target of dual carbon in China, further requirements are put forward for the low load stable operation capacity of coal-fired thermal power units undertaking peak regulation task. However, the operation of coal-fired units under low load will lead to problems of deterioration of boiler combustion and increase of NOx emission. In this paper, the combustion condition of a 600 MWe opposite-wall-fired boiler under low load (200 MWe, 300 MWe and 400 MWe, loads of 33.3%, 50.0% and 66.7%) only middle and lower two layers of burner operation mode is simulated numerically. The influence of different low load conditions on the flow field, temperature field and component field in the furnace is studied. The results show that the gas filling degree and the temperature of the furnace decrease with the decrease of the load. However, NOx emission and carbon content of fly ash increase with the decrease of operating load. The NOx emission of the boiler under 400 MWe operating load is 474.7 mg/Nm3, which is 25.1% and 22.2% lower than that of the boiler under 200 MWe and 300 MWe operating load (355.4 mg/Nm3 and 456.9 mg/Nm3), respectively. This shows that for the opposite-wall-fired boiler, NOx emissions will be decreased in lower load operation, but the furnace temperature is rapidly reduced with the combustion condition tends to be bad. Appropriate measures should be taken to ensure pulverized coal burning out when the load is continued to be reduced.