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Social equity consists of opportunity equity and outcome equity. Although numerous studies have used ultimatum games to examine individuals' decision-making behavior in outcome distributions, few studies have explored this behavior in opportunity distributions. Our study used a modified version of the ultimatum game to explore fairness decision-making behavior and the underlying psychological mechanisms of opportunity equity in gain and loss contexts. We found that opportunity equity had a similar influence as outcome equity on people's fairness perception and decision-making behavior, even though the number of opportunities had nothing to do with the outcome. However, we also found that there were some differences between opportunity equity and outcome equity in the behavior pattern of evaluation and reaction processes. Our results provide evidence of inequity aversion for inequality of opportunity and expand inequity aversion theory. These findings may contribute to the reduction of social inequity and promote the development of a more harmonious society. • Opportunity equity had an impact on people's fairness perception and decision-making behavior in gain and loss contexts. • The inequity aversion in the opportunity distribution was smaller than that in the outcome distribution. • Fairness perception was affected by the fairness level of distribution, the actual self-payoff and the actual other-payoff. • The evaluation and reaction processes may be different between the opportunity equity and outcome equity. [ABSTRACT FROM AUTHOR]