In an energy absorbing steering system including a steering shaft to which a steering member is coupled, and a steering column that rotatably supports the steering shaft, at least one of the steering shaft and the steering column includes an impact absorbing portion that contracts when a load equal to or higher than a predetermined value is applied, and the impact absorbing portion includes a first impact absorbing portion having a first impact absorption load, and a second impact absorbing portion having a second impact absorption load different from the first impact absorption load.