A steering control device that is used as a controller for a steering system including an actuator configured to generate a force to be applied to a steering mechanism of a vehicle and controls operation of the actuator, the steering control device comprising: a rotation angle control circuit (M28, M30) that feedback controls the actuator such that a rotation angle of a rotary shaft that is convertible to a steered angle of a steered wheel that changes with a steering angle of the steering wheel or operation of the steering wheel matches a target rotation angle that is a target value of the rotation angle; and an estimated axial force computation circuit (M10c) that computes an estimated axial force (Fer) acting in an axial direction of a rack shaft in which a road-surface reaction force transmitted from a road surface to the steered wheel is reflected; characterized by a determination circuit (M102, M104, M106, M108, M110, M114, M116) that determines a change in characteristic of the estimated axial force (Fer), said change in characteristic being switching between normal efficiency and reverse efficiency based on change of the estimated axial force (Fer) in the normal efficiency and change of the estimated axial force (Fer) in the reverse efficiency, wherein the normal efficiency is efficiency when a direction of an axial force that is caused by a road-surface reaction force transmitted from the steered wheel to a steered shaft is identical to a direction of an axial force that is generated in the steered shaft by torque generated by the actuator, and the reverse efficiency is efficiency when a direction of an axial force that is caused by the road-surface reaction force transmitted from the steered wheel to the steered shaft is opposite to the direction of an axial force that is generated in the steered shaft by torque generated by the actuator; a compensation circuit (M112, M118) that, based on the change in the characteristic of the estimated axial force (Fer), compensates the estimated axial force (Fer) so as to remove influence of the change; and a target rotation angle computation circuit that computes the target rotation angle based on the estimated axial force (Fer) compensated by the compensation circuit (M112, M118). a rotation angle control circuit (M28, M30) that feedback controls the actuator such that a rotation angle of a rotary shaft that is convertible to a steered angle of a steered wheel that changes with a steering angle of the steering wheel or operation of the steering wheel matches a target rotation angle that is a target value of the rotation angle; and an estimated axial force computation circuit (M10c) that computes an estimated axial force (Fer) acting in an axial direction of a rack shaft in which a road-surface reaction force transmitted from a road surface to the steered wheel is reflected; characterized by a determination circuit (M102, M104, M106, M108, M110, M114, M116) that determines a change in characteristic of the estimated axial force (Fer), said change in characteristic being switching between normal efficiency and reverse efficiency based on change of the estimated axial force (Fer) in the normal efficiency and change of the estimated axial force (Fer) in the reverse efficiency, wherein the normal efficiency is efficiency when a direction of an axial force that is caused by a road-surface reaction force transmitted from the steered wheel to a steered shaft is identical to a direction of an axial force that is generated in the steered shaft by torque generated by the actuator, and the reverse efficiency is efficiency when a direction of an axial force that is caused by the road-surface reaction force transmitted from the steered wheel to the steered shaft is opposite to the direction of an axial force that is generated in the steered shaft by torque generated by the actuator; a compensation circuit (M112, M118) that, based on the change in the characteristic of the estimated axial force (Fer), compensates the estimated axial force (Fer) so as to remove influence of the change; and a target rotation angle computation circuit that computes the target rotation angle based on the estimated axial force (Fer) compensated by the compensation circuit (M112, M118).