Objective To establish a method for the determination of perchlorate in food by ultra performance liquid chromatography-tandem mass spectrometry(UPLC-MS/MS). Methods The perchlorate residue in spices and condiments was extracted with water, that in vegetables and fruits was extracted with acetonitrile-water (1∶1, V/V), and that in meat, poultry, eggs, milk and aquatic products was extracted with acetonitrile-water (2∶1, V/V). The supernatant was cleaned up with C₁₈ SPE (3 ml, 200 mg), and the detection was carried out by UPLC-MS/MS with internal standardmethod for quantification. Results The calibration curve was linear in the concentration range of 0.3-20.0 μg/L (R²≥0.999), the recovery was in the range of 82.6%-108.6%, the relative standard deviation (RSD) was in the range of 1.0%-9.9%, and the limit of detection was 2.0 μg/kg for milk, and 10.0 μg/kg for other food. Conclusion The method was simple, accurate and highly sensitive, and suitable for the determination of perchlorate in food.