Temperature is a key factor limiting the degradation of polymer gel. Aiming at the blockage caused by polymer gel in low temperature reservoirs, the system of TA activated persulfate was proposed to use as a plugging remover to degrade polymer gel in this work. First, the quenching experiment and the radical test were used to determine the mechanism to degrade the polymer; the second was to study the effect of persulfate concentration, TA concentration, temperature and anions in formation water on the degradation, and the optimal reaction concentration was selected according to the change of polymer gel’s degradation efficiency and the corrosion with the concentration; Finally, the degradation effect of the system was compared with the conventional polymer plugging removers. The results showed that TA activated persulfate can rapidly degrade the polymer gel at 35 ℃, and the superoxide anion radicals are the main active radicals in degradation reaction. Compared with other polymer plugging removers, the said system of TA activated persulfate could rapidly degrade polymer gel with mild corrosion in the low temperature reservoir.