Provided is a
magnetic tape in which a thickness of a back
coating layer is equal to or smaller than 0.20 μm, a C—H derived C concentration calculated from a C—H
peak area ratio of C1s spectra obtained by X-
ray photoelectron spectroscopic analysis performed on the surface of the back
coating layer at a photoelectron take-off angle of 10 degrees, is equal to or greater than 35 atom %, full widths at half maximum of spacing distribution measured by optical
interferometry regarding the surface of the back
coating layer before and after performing a vacuum heating with respect to the
magnetic tape are respectively greater than 0 nm and equal to or smaller than 10.0 nm, and a difference between a spacing measured after performing the vacuum heating and a spacing measured before performing the vacuum heating is greater than 0 nm and equal to or smaller than 8.0 nm.