A magnetoresistance effect element includes a magnetic recording layer which includes a ferromagnetic material, a non-magnetic layer laminated on the magnetic recording layer, and a magnetization reference layer which is laminated on the non-magnetic layer. The magnetic recording layer includes a first ferromagnetic layer, a spacer layer, and a second ferromagnetic layer in order from the non-magnetic layer. The first ferromagnetic layer and the second ferromagnetic layer are antiferromagnetically coupled to each other. The magnetic recording layer has a central region in which a product of a film thickness and saturation magnetization of the first ferromagnetic layer is greater than a product of a film thickness and saturation magnetization of the second ferromagnetic layer, and an outer region in which the product of the film thickness and the saturation magnetization of the first ferromagnetic layer is smaller than the product of the film thickness and the saturation magnetization of the second ferromagnetic layer.