The invention provides a gear tilting type coaxial machine. An engine is connected with a rotor tilting reversing gear mechanism fixed at the upper end of a body upright through a speed reducing mechanism; the rotor tilting reversing gear mechanism comprises a tilting reversing gear box and a tilting reversing support arm; the tilting reversing gear box connects the body with a tilting control rod base on the lower part of a rotor shaft, and is rotatably connected with upper and lower rotors through a rotor shaft variable-pitch control mechanism and a rotor reversing counter gear box; the upper and lower rotors are of a coaxial counter-rotation dual-rotor structure; the rotor shaft variable-pitch control mechanism is matched with the rotor reversing counter gear box; a variable-pitch pullwire of the rotor shaft variable-pitch control mechanism is arranged on a V-shaped wing operation rod of a V-shaped wing operation rod control mechanism; the V-shaped wing operation rod is provided with an engine accelerator regulation handle; the V-shaped wing operation rod control mechanism is connected with the tilting control rod base; and a V-shaped wing fairing is mounted on the V-shaped wing operation rod. The coaxial machine has the advantages of low cost and simple driving mode.