A micro-pressure swirl reactor (MPSR) was developed for carbon and nitrogen removal of wastewater, in which dissolved oxygen (DO) gradient and internal circulation could be created by setting the aerators along one side of the reactor, and micro-pressure could be realized by sealing most of the top cap and increasing the outlet water level. In this study, velocity and DO distribution in the reactor was measured, removal performance treating high-concentration wastewater was investigated, and the main functional microorganisms were analyzed. The experiment results indicated that there was stable swirl flow and spatial DO gradient in MPSR. Operated in sequencing batch reactor mode, distinct biological environments spatially and temporally were created. Under the average influent condition of chemical oxygen demand (COD) concentration of 2,884 mg/L and total nitrogen (TN) of 184 mg/L, COD removal efficiency and removal loading was 98% and 1.8 kgCOD/(m3·d) respectively, and TN removal efficiency and removal loading reached up to 90% and 0.11 kgTN/(m3·d) respectively. With efficient utilization of DO and simpler configuration for simultaneous nitrification and denitrification, the MPSR has the potential of treating high-concentration wastewater at lower cost.