Using tartary buckwheat seeds as raw materials, the effects of different temperature and time during seed soaking and germination were analyzed, on the content of total flavonoids and γ-aminobutyric acid (GABA), DPPH free radical clearance rate, germination rate and bud length of tartary buckwheat seeds, and the germination conditions of tartary buckwheat tea were optimized. The results showed that the optimal germination conditions of tartary buckwheat seeds were as followd: soaking temperature 20 ℃, soaking time 8 h, germination temperature 26 ℃, and germination time 98 h. Under these conditions, the total flavonoids content of germinating tartary buckwheat was 10.34 mg/g, which was 2.27 times of the control group, and the GABA content was 2.86 mg/g, which was 1.17 times of the control group. After tea preparation, the concentration of total flavonoids in germinated tartary buckwheat tea was 7.678 mg/100 mL, which was 3.71 times that of the control group. The mass concentration of GABA was 13.142 mg/100 mL, 1.63 times that of the control group. The results of sensory evaluation were better than those of the control group. Germination treatment can improve the content of total flavonoids, GABA and sensory quality of tartary buckwheat tea.