A wheel loader comprising: a vehicle body (1A, 1B) formed by a front vehicle body and a rear vehicle body; front wheels provided on the front vehicle body and rear wheels provided on the rear vehicle body; and a working device attached to the front vehicle body and having a bucket used in an excavation operation, characterized in that the wheel loader further comprises: an operation state sensor (42, 43) configured to detect an operation state of the bucket; an inclination state sensor (44, 45) configured to detect an inclination state of the vehicle body (1A, 1B); a controller configured to determine a rear wheel lifting state in which the rear wheels are lifted in an upward direction by excavation reaction force of the working device, and the controller is further configured to: in cases where a temporal change rate of the operation state of the bucket detected by the operation state sensor (42, 43) is a first temporal change rate which is a temporal change rate of the operation state of the bucket necessary for a tilt operation of the bucket during the excavation operation, and where a temporal change rate of the inclination state of the vehicle body (1A, 1B) detected by the inclination state sensor (44, 45) is a second temporal change rate which is a temporal change rate of an obliquely upward inclination state of the rear vehicle body with respect to the front vehicle body, turn on a correlation flag indicating a correlation between the operation state of the bucket and the inclination state of the vehicle body (1A, 1B) to determine the rear wheel lifting state. a vehicle body (1A, 1B) formed by a front vehicle body and a rear vehicle body; front wheels provided on the front vehicle body and rear wheels provided on the rear vehicle body; and a working device attached to the front vehicle body and having a bucket used in an excavation operation, characterized in that the wheel loader further comprises: an operation state sensor (42, 43) configured to detect an operation state of the bucket; an inclination state sensor (44, 45) configured to detect an inclination state of the vehicle body (1A, 1B); a controller configured to determine a rear wheel lifting state in which the rear wheels are lifted in an upward direction by excavation reaction force of the working device, and an operation state sensor (42, 43) configured to detect an operation state of the bucket; an inclination state sensor (44, 45) configured to detect an inclination state of the vehicle body (1A, 1B); a controller configured to determine a rear wheel lifting state in which the rear wheels are lifted in an upward direction by excavation reaction force of the working device, and the controller is further configured to: in cases where a temporal change rate of the operation state of the bucket detected by the operation state sensor (42, 43) is a first temporal change rate which is a temporal change rate of the operation state of the bucket necessary for a tilt operation of the bucket during the excavation operation, and where a temporal change rate of the inclination state of the vehicle body (1A, 1B) detected by the inclination state sensor (44, 45) is a second temporal change rate which is a temporal change rate of an obliquely upward inclination state of the rear vehicle body with respect to the front vehicle body, turn on a correlation flag indicating a correlation between the operation state of the bucket and the inclination state of the vehicle body (1A, 1B) to determine the rear wheel lifting state.