The invention relates to the technical field of tobacco sheets, in particular to a heating non-burning tobacco sheet and a preparation method thereof. The invention provides the heating non-burning tobacco sheet, and the sheet is prepared from, by weight, 100 parts of tobacco powder, 1-90 parts of microwave-expanded tobacco stem powder, 1-8 parts of a fiber, 1-20 parts of a binder, 10-60 parts ofa smoking agent, 1-20 parts of a tobacco additive and 0.01-0.5 part of a preservative. The heating non-burning tobacco sheet can effectively reduce the amount of the smoking agent, increase the looseness of the sheet, and have no surface adhesion; when used, the amount of smoke is sufficient, an aroma is sufficient, miscellaneous gases are less, and the sensory effect is good. The heating non-burning tobacco sheet has a water content of 10-15%, a thickness of 0.1-0.3 mm, a basis weight of 100-300 g/m and a tensile strength of 200-900 N/m.