Abstract: A magnetic tape includes a back coating layer having a thickness less than or equal to 0.30 ?m and containing fatty acid ester. The logarithmic decrement acquired by a pendulum viscoelasticity test performed regarding the surface of the back coating layer is less than or equal to 0.060. The full width at half maximum of spacing distribution measured by optical interferometry regarding the surface of the back coating layer before and after performing a vacuum heating with respect to the magnetic tape is respectively greater than 0 nm and less than or equal to 10.0 nm, and the difference between the spacing measured by optical interferometry regarding the surface of the back coating layer after performing the vacuum heating and the spacing measured before performing the vacuum heating is greater than 0 nm and less than or equal to 8.0 nm.