A wiring substrate includes: a base material; a first through-hole and a second through-hole that are formed in the base material; magnetic material that is filled in the first through-hole; a third through-hole that is formed in the magnetic material; a first plating film that covers an inner wall surface of the third through-hole; and a second plating film that covers an inner wall surface of the second through-hole and the first plating film. The first plating film includes a first electroless plating film that is in contact with the inner wall surface of the third through-hole, and a first electrolytic plating film that is laminated on the first electroless plating film.