The present invention relates to a water-based adhesive composition, to a method for manufacturing same, and to an adhesive film. The water-based adhesive composition according to the present invention has excellent physical properties such as detachability and reworkability, and can stably prevent changes in the physical properties thereof caused by longitudinal or environmental factors. In addition, the water-based adhesive composition according to the present invention has excellent wettability with respect to various adherends. Accordingly, the water-based adhesive composition according to the present invention can be effectively applied to various industrial adhesive products such as adhesive films for advertisements.