Provided is magnetic toner including capsule type toner particles each having a surface layer (B) on a surface of a toner base particle (A) containing at least a binder resin (a) mainly formed of a polyester, a magnetic substance, and a wax, in which, the surface layer (B) includes a resin (b), and the resin (b) includes a resin selected from the group consisting of a polyester resin (b1), a vinyl resin (b2), and a urethane resin (b3); a glass transition temperature Tg(a) of the binder resin (a) and a glass transition temperature Tg(b) of the resin (b) satisfy a relationship of Tg(a)