A tire for heavy loads having a toroidal carcass extending from a tread portion through a sidewall portion to a bead core in a bead portion, a belt layer disposed in the tread portion and outside the carcass in the tire radial direction, a tread rubber forming an outer surface of the tread portion, and a sidewall rubber extending inwardly and outwardly in the tire radial direction on the outer side in the tire axial direction of the carcass in the sidewall portion, the carcass including a carcass ply including a main portion extending from the tread portion through the sidewall portion to the bead core in the bead portion, and a turned up portion continued from the main portion and turned up around the bead core from the inside to the outside in the tire axial direction, the sidewall rubber includes an inside rubber part on the carcass side, and an outside rubber part disposed on the outside thereof to form a tire outer surface, the inside rubber part has a loss tangent (tan δ1) less than the outside rubber part and the difference is 0.010 to 0.035, the inside rubber part has a complex elastic modulus less than the outside rubber part and the difference is 0.5 to 1.4 (MPa), characterized in that an outer end in the tire radial direction of the inside rubber part contacts with an outer surface in the tire axial direction of the tread rubber, and an inner end in the tire radial direction of the inside rubber part is located on the inside in the tire radial direction of the outer end of the turned up portion of the carcass ply, wherein, in a tire meridian section including the tire rotational axis under a regular state of the tire mounted on a regular wheel rim, inflated to a regular inner pressure and loaded with no load, the outer end in the tire radial direction of the turned up portion is located at a position of 5% to 17% of a tire section height from a bead base line. a toroidal carcass extending from a tread portion through a sidewall portion to a bead core in a bead portion, a belt layer disposed in the tread portion and outside the carcass in the tire radial direction, a tread rubber forming an outer surface of the tread portion, and a sidewall rubber extending inwardly and outwardly in the tire radial direction on the outer side in the tire axial direction of the carcass in the sidewall portion, the carcass including a carcass ply including a main portion extending from the tread portion through the sidewall portion to the bead core in the bead portion, and a turned up portion continued from the main portion and turned up around the bead core from the inside to the outside in the tire axial direction, the sidewall rubber includes an inside rubber part on the carcass side, and an outside rubber part disposed on the outside thereof to form a tire outer surface, the inside rubber part has a loss tangent (tan δ1) less than the outside rubber part and the difference is 0.010 to 0.035, the inside rubber part has a complex elastic modulus less than the outside rubber part and the difference is 0.5 to 1.4 (MPa), characterized in that an outer end in the tire radial direction of the inside rubber part contacts with an outer surface in the tire axial direction of the tread rubber, and an inner end in the tire radial direction of the inside rubber part is located on the inside in the tire radial direction of the outer end of the turned up portion of the carcass ply, wherein, in a tire meridian section including the tire rotational axis under a regular state of the tire mounted on a regular wheel rim, inflated to a regular inner pressure and loaded with no load, the outer end in the tire radial direction of the turned up portion is located at a position of 5% to 17% of a tire section height from a bead base line.