Theoretical analysis is utilized to model the low-velocity impact (LVI) on a Carbon-Fiber Reinforced Polymer (CFRP) sandwich plate with reentrant auxetic core. The Zig-Zag theory is employed to formulate the displacement field of the sandwich plate. The mechanical characteristics of the reentrant auxetic core unit cell are determined through the application of Gibson’s equations. The influences of the unit cell thickness, the unit cell angle, the number of layers of the unit cell along the plate thickness, the impactor radius, and the impactor initial velocity on the LVI study of CFRP sandwich plate with reentrant auxetic core are investigated in detail.