The influence of moisture content (MC) on the orthotropic viscoelasticity of Chinese fir wood (Cunninghamia lanceolata [Lamb.] Hook.) has been examined in low temperature environment. Storage modulus E′ and loss modulus E″ of wood with six different levels of MC ranging from 0.6 to 22.0% were determined from − 120 to 40 °C and at multi-frequency range of 0.5, 1, 2, 5, and 10 Hz using a TA instruments ® Dynamic Mechanical Analyzer (DMA 2980). The results showed that a distinct moisture dependency is exhibited by the orthotropic viscoelastic behaviour of Chinese fir wood. With the exception of some apparent activation energy (ΔE) for β-relaxation process, the E′ decreased and the E″ peak temperatures moved towards lower temperature and the ΔE for α-relaxation process became lower with MC increasing in all orthotropic directions, whereby individual decline of E′ and the E″ peak temperatures were affected by MC to different degrees. Besides, a little E″ peak at around 0 °C was only seen in L direction, which could be attributed to the melting of frozen water. Furthermore, the dynamic viscoelastic behavior of wood is also dependent on the measurement frequency. The findings suggest that the orthotropic structure and moisture content have an important influence on the viscoelastic performance in low temperature environment.