An absolute magnetic encoder comprising: a first magnetic track comprising an annular multipolar magnet in which magnetic poles are alternately provided at equal intervals in circumferential direction; a second magnetic track comprising an annular multipolar magnet in which magnetic poles are alternately provided at equal intervals in circumferential direction, number of magnetic poles of the second magnetic track being different from number of magnetic poles of the first magnetic track, the second magnetic track being provided concentrically with the first magnetic track inside the first magnetic track in radial direction; a magnetic sensor unit to respectively detect magnetic flux density of the first magnetic track and magnetic flux density of the second magnetic track, the magnetic sensor unit being provided opposite to the first magnetic track in axial direction of the first magnetic track and opposite to the second magnetic track in axial direction of the second magnetic track, the magnetic sensor unit being provided relatively movable to the first magnetic track and the second magnetic track respectively; a first detected face that is a magnetic pole face of the first magnetic track opposite to the magnetic sensor unit; and a second detected face that is a magnetic pole face of the second magnetic track opposite to the magnetic sensor unit; wherein the first detected face and the second detected face are provided with level difference in axial direction, characterised in that the level difference is set based on difference between maximum magnetic flux density of the first magnetic track and maximum magnetic flux density of the second magnetic track which are detected by the magnetic sensor unit. a first magnetic track comprising an annular multipolar magnet in which magnetic poles are alternately provided at equal intervals in circumferential direction; a second magnetic track comprising an annular multipolar magnet in which magnetic poles are alternately provided at equal intervals in circumferential direction, number of magnetic poles of the second magnetic track being different from number of magnetic poles of the first magnetic track, the second magnetic track being provided concentrically with the first magnetic track inside the first magnetic track in radial direction; a magnetic sensor unit to respectively detect magnetic flux density of the first magnetic track and magnetic flux density of the second magnetic track, the magnetic sensor unit being provided opposite to the first magnetic track in axial direction of the first magnetic track and opposite to the second magnetic track in axial direction of the second magnetic track, the magnetic sensor unit being provided relatively movable to the first magnetic track and the second magnetic track respectively; a first detected face that is a magnetic pole face of the first magnetic track opposite to the magnetic sensor unit; and a second detected face that is a magnetic pole face of the second magnetic track opposite to the magnetic sensor unit; wherein the first detected face and the second detected face are provided with level difference in axial direction, characterised in that the level difference is set based on difference between maximum magnetic flux density of the first magnetic track and maximum magnetic flux density of the second magnetic track which are detected by the magnetic sensor unit.