In order to investigate the heat transfer process in closed heat source tower under the non-frosting condition, the finite difference method was adopted to develop the dynamic heat and mass transfer model. Comparing the calculated results with the experimental findings, the root mean square error of the outlet solution temperature is 0.201 °C. Through experiments and simulations, dynamic performance of the closed heat source tower during variable load operation are analyzed, results show that the closed heat source tower, as a heat source, can provide solution with relatively constant temperature for heat pump when working condition changed, in addition, compared with traditional air source heat pumps, the closed heat tower has lower frost risk in the low temperature and high humidity environment.