According to one embodiment, a photoelectric conversion element includes a first electrode, a second electrode, a photoelectric conversion layer, and a first layer. The second electrode includes a base member and a first material portion. The base member includes a plurality of structure bodies including carbon. The first material portion includes a carrier transport material and is provided between the structure bodies. The photoelectric conversion layer is provided between the first electrode and the second electrode. The photoelectric conversion layer includes a material having a perovskite structure. The first layer is provided between the photoelectric conversion layer and the second electrode. The first layer includes the carrier transport material.