First-principles calculations based on density functional theory (DFT) have been performed to study the adsorption and decomposition of NH3 on Ni(110). The adsorption sites, the adsorption energies, the transition states and the activation energies of the stepwise dehydrogenation of NH3 and the associative desorption of N are determined, and the zero point energy correction is included, which makes it possible to compute the rate constants of the elementary steps in NH3 decomposition. Combined DFT calculations and kinetic analysis at 350 K indicate that the associative desorption of N has a reaction rate lower than NHx dehydrogenation and is therefore the rate determining step. The distinctly different rate constants over Ni(110), Ni(111) and Ni(211) imply that ammonia decomposition over Ni-based catalyst is a structure-sensitive reaction.