A grey tetrahedral grid incidence analysis model based on panel data is proposed for the inconsistency of grey incidence order resulting from an order changing of indicators in the grey incidence model and the deficiency of the construction of trigonometric surface for panel data. Firstly, the sample matrix is decomposed into binary indicator sub-matrixes based on the combination principle of sequence. Then, the binary indicator sub-matrix is projected into a spatial tetrahedral grid and the directed volume of the tetrahedroid is given. Based on the directed volume, the incidence coefficient of the binary indicators is constructed. And then, the grey tetrahedral grid incidence analysis model is obtained. Furthermore, the properties of the model including symmetry, normalization, translation-invariance are verified. As a result, the model is used to assess the air quality of coastal cities in Shandong province verifying the rationality and effectiveness of the model, showing that the grey tetrahedron grid incidence analysis model is not related to the order changing of indicators.