The invention belongs to the field of tire manufacturing, and discloses a polyurethane airless tire, and a manufacturing method and application thereof. The polyurethane airless tire provided by the invention is composed of a metal rim and a polyurethane layer directly poured on the metal rim; and the polyurethane layer is a hollow structure. The manufacturing method comprises steps of: metal rim surface treatment, preparation of a polyurethane prepolymer, material preparation and casting. The hollow polyurethane tire structure provided by the invention is conducive to heat dissipation of tire during running, and low running temperature of the tire can eliminate the quality problem of tire body blasting; and the hollow polyurethane structure greatly improves the damping performance of the tire, and reduces noise and damage on the vehicle parts. In addition, the invention has simple manufacturing process, only comprises two steps of metal rim treatment and tire casting, and decreases many processes in production of rubber tire and polyurethane / rubber composite structure tire. The invention overcomes the defects of complex process and weak damping performance of an existing similar product.