A photo-curing nail gel composition is provided, including a polyurethane (meth)acrylate resin (resin elongation rate: 200% to 700%), a diluent, a photo initiator, a surface curing accelerating agent and a filler. The diluent includes a monofunctional monomer, a difunctional monomer and a trifunctional monomer. The photo initiator performs the photo-initiation reaction of the composition. The surface curing accelerating agent includes a tertiary amine acrylic resin or a thiol resin. A content of the polyurethane (meth)acrylate resin is 50 wt % to 80 wt %, contents of the monofunctional monomer, the difunctional monomer and the trifunctional monomer are respectively 1 wt % to 30 wt %, a content of the photo initiator is 1 wt % to 10 wt %, a content of the surface curing accelerating agent is 1 wt % to 10 wt % and a content of the filler is 1 wt % to 10 wt %, based on a total weight of the photo-curing nail gel composition.