An object of the present invention is to provide an R-T-B based permanent magnet showing high residual magnetic flux density Br and coercive force HcJ. Provided is an R-T-B based permanent magnet in which, R is a rare earth element, T is an element other than the rare earth element, B, C, O or N, and B is boron. R at least includes Tb and T at least includes Fe, Cu, Co and Ga, and a total of R content is 28.05 to 30.60 mass %, Cu content is 0.04 to 0.50 mass %, Co content is 0.5 to 3.0 mass %, Ga content is 0.08 to 0.30 mass %, and B content is 0.85 to 0.95 mass %, relative to 100 mass % of a total mass of R, T and B, and Tb concentration reduces from outside to inside of the R-T-B based permanent magnet.