An object of the present invention is to provide a polymer compound which can form a phase difference layer having high alignment and suppressed surface unevenness by being blended into a liquid crystal composition, and a liquid crystal composition, a phase difference layer, an optical film, a polarizing plate, and an image display device using the same. The polymer compound of the present invention includes a repeating unit represented by Formula (I), a repeating unit represented by Formula (II), and a repeating unit represented by Formula (III), in which an acid value is 115 mgKOH/g or more, and a hydroxyl value is 70 mgKOH/g or more.