A magnetic buckle including a buckle base assembly and a locking assembly is disclosed. A first magnet and an adjustable lock hole are disposed on buckle base assembly, a lock tongue and a second magnet are disposed on locking assembly, two moving portions are disposed at the buckle base assembly respectively, and two unlocking portions are disposed within the buckle base assembly. When the lock hole is close to the lock tongue, the first magnet attracts the second magnet to guide the lock tongue into the lock hole to achieve locking. When the moving portions are pressed toward each other, the unlocking portions move toward the lock tongue to separate the parts of the lock tongue combined with the buckle base assembly for reducing an attractive force between the first magnet and the second magnet, so as to facilitate separation between the buckle base assembly and the locking assembly.