The invention relates to a manufacturing method of a polarization interference imaging spectrometer based on a stepped phase reflecting mirror, and relates to the technical field of infrared polarization imaging spectral measurement instruments. The polarization interference imaging spectrometer achieves the purposes of simultaneous acquisition of polarization information, image information and spectral information in existing target scenes and miniaturization and integration of polarization imaging spectral instruments. The polarization interference imaging spectrometer comprises a collimating mirror, a four-channel polarizer, a four-channel imaging mirror, a beam splitter, a plane reflecting mirror, the dual-cycle stepped phase reflecting mirror, a relay imaging mirror and an area arraydetector. The modulation of image field polarization and interference is achieved through light field coupling among the four-channel polarizer, the four-channel imaging mirror and the dual-cycle stepped phase reflecting mirror, so that a four-channel polarization interference image of a target scene is obtained, the polarization, image and spectral information of the target scene can be obtainedby one-time scanning, and the polarization interference imaging spectrometer has the advantages of being miniature, lightweight, simple in structure, high in integration and measurement speed, large in information amount and the like.