Provided is a fractional repetition code optimal redundancy rate coding matrix construction method based on tabu search. The method includes the steps that an initial coding generation algorithm is used for generating a search initial coding matrix; a parameter initialization search progress is input, a C4 ring number is adopted as a heuristic rule, and fixed row weight and column weight matrix exchange operation is used for generating a neighborhood coding matrix; through the tabu search strategy, the optimal coding matrix is obtained through iteration search. Firstly, in order to solve the problem that an existing fractional repetition code coding matrix construction method is only limited to finite parameters, the coding matrix search method based on tabu search is provided, and therefore the coding matrix of a fractional repetition code can be provided under any valid parameters; secondly, in order to solve the problem that a coding matrix constructed by the existing construction method is low in storage efficiency, the heuristic rule based on C4 ring counting is provided, and therefore the result obtained through the method is optimal on theory; finally, because the C4 ring counting matrix algorithm is provided, the core calculation process of the algorithm is simplified, and the search speed is greatly increased.