The invention discloses a low-loss optical fiber and a manufacturing method of the low-loss optical fiber, and relates to the field of optical fibers. The low-loss optical fiber comprises a step change waveguide; the step change waveguide comprises a core layer, a core cladding transition layer, a core cladding interface transition layer, a deep fluorine-doped cladding, a cladding sleeve transition layer, a cladding sleeve interface transition layer and a sleeve layer, wherein the core layer, the core cladding transition layer, the core cladding interface transition layer, the deep fluorine-doped cladding, the cladding sleeve transition layer, the cladding sleeve interface transition layer and the sleeve layer are arranged in sequence from inside to outside; the core layer is made of a pure silicon core slightly doped with fluorine or boron, wherein the relative refringence between the core layer and the pure silicon core is 0-0.1%; the deep fluorine-doped cladding is made of pure silicon dioxide deeply doped with fluorine, wherein the relative refringence between the deep fluorine-doped cladding and the core layer is 0.24%-0.28%; the refractivity in the core cladding transition layer is distributed in a gradient change mode according to a parabola curve, wherein the range of the absolute value of stress coefficients is from 0.005 to 0.015; the base point temperature rises gradually from 900-950 DEG C to 1150-1200 DEG C. The attenuation coefficient of the low-loss optical fiber manufactured according to the manufacturing method can be reduced to less than 0.158 dB/km in a 1550 nm wave band.