As a typical type of MEMS acceleration sensor, the inertial switch can alter its on-off state while the environmental accelerations satisfy threshold value. An exhaustive summary of the design concept, performance aspects, and fabrication methods of the micro electromechanical system (MEMS) inertial switch is provided. Different MEMS inertial switch studies were reviewed that emphasized acceleration directional and threshold sensitivity, contact characteristics, and their superiorities and disadvantages. Furthermore, the specific fabrication methods offer an applicability reference for the preparation process for the designed inertial switch, including non-silicon surface micromachining technology, standard silicon micromachining technology, and the special fabrication method for the liquid inertial switch. At the end, the main conclusions of the current challenges and prospects about MEMS inertial switches are drawn to assist with the development of research in the field of future engineering applications.