The invention discloses a method and a kit used for determining human TERT gene rs2735940 site polymorphism. The method comprises following steps: human genome DNA to be determined is provided; upstream primers and downstream primers used for amplification of sequences near human TERT gene rs2735940 site are provided, wherein the downstream primers possess mismatched base C; the human genome DNA to be determined is taken as a template, and the upstream primers and the downstream primers are used for PCR amplification so as to obtain amplification products containing CYGG or CCYGG segments, wherein Y is used for representing base C or T to be determined on human TERT gene rs2735940 site; a restriction enzyme is provided; the restriction enzyme is used for enzyme digestion of the amplification products so as to obtain corresponding enzyme-digested products; and it is determined that Y is used for representing base C or T based on the enzyme-digested products. The restriction enzyme is a restriction enzyme only used for realizing restriction digestion of one segment selected from CCGG and CTGG, or one segment selected from CCCGG and CCTGG. The method is rapid and reliable, and determination cost is reduced greatly.