In order to study the dynamic mechanical properties of foamed concrete at low temperature, a 100 mm aluminum split Hopkinson pressure bar (SHPB) equipment was used to carry out impact compression tests on foamed concrete specimens at different temperatures. The stress-strain curves, energy parameters and crushing forms of foamed concrete at different temperatures and strain rates were obtained. The results show that when the strain rate is below 62.59 s-1, the stress-strain curves of foamed concrete are divided into linear elastic stage, yield stage and failure stage. When the strain rate exceeds 62.59 s-1, the stress-strain curves are divided into linear elastic stage, yield stage, local instability stage, stress plateau stage and failure stage. At room temperature, 0 ℃, -10 ℃, -20 ℃ and -30 ℃, the dynamic compressive strength and absorption energy of foamed concrete show significant strain rate effect before the corresponding cut-off point of strain rate, but the strain rate effect is not obvious after the cut-off point. The dynamic peak compressive strength and absorption energy of foamed concrete increase with the decrease of temperature, but the peak strain decreases with the decrease of temperature. The lumpiness of foamed concrete after impact becomes larger with the decrease of temperature. In the dynamic load resistance design of foamed concrete under low temperature environment, the influence of temperature effect is given priority to the peak compressive strength and absorption energy of foamed concrete, while the strain rate effect is given priority to the peak strain of foamed concrete.