Abstract: As the urban rail transit network continues to expand and the demand for intelligent operations grows, traditional low-voltage power distribution systems are increasingly showing limitations in operation and maintenance management, energy consumption control, and equipment reliability. The current system faces challenges such as low efficiency in manual inspections, slow fault response times, and uneven energy utilization, making it difficult to meet the modern rail transit's needs for efficient, safe, and energy-saving operations. To address these challenges, this paper proposes an innovative solution for a smart low-voltage power distribution system based on Internet of Things (IoT) technology. This solution enables real-time monitoring, intelligent analysis, and remote management of power distribution equipment. By using self-developed smart gateway devices, the system facilitates interconnectivity and interoperability among devices, enabling efficient and convenient access to cloud-based smart electricity supervision and energy management platforms. It cleans, mines, analyzes, and applies data collected from the perception layer, while connecting to intelligent IoT terminals to achieve precise fault location and rapid repair, thereby minimizing power outage times, ensuring the normal operation of rail transit, and meeting the diverse power needs of rail transit.