A steering control device (ECU) comprises a base assist unit for generating a basic assist torque and a steering torque correction unit. The steering torque correction unit outputs a corrected steering torque, which is decreasingly corrected so that an absolute value becomes smaller than an absolute value of a steering torque when a viscous load is requested to be applied to a driver by decreasing the assist torque. The base assist unit includes a target steering torque calculation unit and a servo controller. The target steering torque calculation unit calculates the target steering torque based on a steering torque. The servo controller calculates the basic assist torque to cause the corrected steering torque to follow the target steering torque.