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Sodium‐ion batteries (NIBs) have become an ideal alternative to lithium‐ion batteries in the field of electrochemical energy storage due to their abundant raw materials and cost‐effectiveness. With the progress of human society, the requirements for energy storage systems in extreme environments, such as deep‐sea exploration, aerospace missions, and tunnel operations, have become more stringent. The comprehensive performance of NIBs at low temperatures (LTs) has also become an important consideration. Under LT conditions, challenges such as increased viscosity of electrolyte, abnormal growth of solid electrolyte interface, and poor contact between collector and electrode materials emerge. The aforementioned issues hinder the diffusion kinetics of sodium ions (Na+) at the electrode/electrolyte interface and cause rapid degradation of battery performance. Consequently, the optimization of electrolyte composition and cathode/anode materials becomes an effective approach to improve LT performance. This review discusses the conduction behavior and limiting factors of Na+ in both solid electrodes and liquid electrolytes at LT. Furthermore, it systematically reviews the recent research progress of LT NIBs from three aspects: cathode materials, anode materials, and electrolyte components. This review aims to provide a valuable reference for developing high‐performance LT NIBs. [ABSTRACT FROM AUTHOR]