A fundamental understanding of the effect of SO 2 on low-temperature NH 3 -SCR is vitally important for SO 2 -tolerant catalysts. Here, the effects of SO 2 on CeO 2 , γ-Fe 2 O 3 , and γ-MnO 2 were reported, and the mechanism was thoroughly elucidated. Based on the experimental and density functional theory study, it was discovered that the NH 3 -SCR performance of different metal oxide catalysts in a sulfur-containing atmosphere was closely related to the difference in the deposition/decomposition ability of the formed sulfate species. For CeO 2 and γ-Fe 2 O 3 , corresponding metal sulfates governed their denitrification efficiency when facing SO 2 intrusion, favored by the equilibrium between deposition and consumption of surface ammonium bisulfate. However, the activity of γ-MnO 2 , hardly affected by the formed manganese sulfate, was mainly encroached by a large amount of ABS covering active sites. Meanwhile, NH 3 , the reducing agent in the gas phase, significantly boosted the decomposition of metal sulfates. Moreover, the most easily decomposed iron sulfate, thus, claimed responsibility for the long-lasting sulfur tolerance of γ-Fe 2 O 3 .