The utility model discloses a breaker low-voltage switching-off and switching-on test apparatus. The apparatus comprise an AC/DC conversion module and a first DC/DC conversion module, and further comprises a sampling control circuit and a button for selecting voltage. The sampling control circuit comprises a sampling circuit, a first voltage sampling control circuit and a processor. According to the breaker low-voltage switching-off and switching-on test apparatus, current values and voltage values which are output by the first DC/DC conversion module can be acquired through the sampling circuit, the performance of a breaker can be more comprehensively analyzed, and the accuracy of the breaker low-voltage switching-off and switching-on test apparatus is further improved. Besides, the voltage values can be more conveniently selected through the button, the processor, according to the voltage values, generate voltage control commands and sends the commands to the first voltage sampling control circuit, and through the control of the first voltage sampling control circuit, the first DC/DC conversion module is enabled to output the corresponding voltage values according to the commands.