A magnetic latch assembly includes a first body, a second body, and a magnetic block and a magnetic latch. The magnetic block is movably disposed on the first body; therefore, it can be selectively moved close to or far away a first opening of the first body. The magnetic latch is disposed on the second body corresponding to a second opening of the second body. In addition, two ends of the magnetic latch form a hook portion and a tip portion, respectively. When the first body is close up against the second body and the magnetic block is moved close to the first opening, the magnetic block and the tip portion repel each other due to magnetic force so as to drive the magnetic latch rotating, so that the hook portion is moved and passing through the second opening and the first opening and hooked against the first body.