Abstract: Clarifying the response difference of different rice to low light stress (LLS) and constructing the evaluation system of the LLS tolerant rice, are of great significence for accelerating the breeding of LLS tolerant rice and ensuring food security in China. This research constructed an evaluation system for the LLS tolerant rice, which considering the comprehensive response index (CI) as key factor and including the sub-index of yield response index to LLS (Y), dry matter transporting response index to LLS (T) and plant type response index to LLS (M). Results showed that: ① The CI of LLS tolerant rice was higher than 10, which was significantly higher than LLS sensitive rice; and characterized as Y<1.5, T>10 and M>4, which are all different with LLS sensitive rice significantly. ② The plant type and dry matter transporting of LLS tolerant rice are sensitive to LLS, its leaf area of top 3 leaves and dry matter transporting efficiency increased significantly, which relieved the negative impacts of LLS on rice growth and offset the negative effect of LLS on rice yield. ③ The correlation index of CI, Y, T and M to the yield of LLS tolerant rice under LLS environment was 0.958, −0.942, 0.905 and 0.768 respectively, all of them reached the significant level. Based on these results this research concluded that CI and its sub-index of Y, T and M can reflect the response of yield, dry matter transporting and plant type to LLS well, which can be used to evaluate the adaptability of rice on LLS.