A follow-up swing head type large taper wire cutting device is disclosed. In the large taper wire cutting device, swing heads on upper and lower mechanical arms are adjusted in a follow-up way by swing head rotating mechanisms in coordination with a cutting taper, universal wire guide wheels are used to cooperate with the corresponding upper and lower swing heads, and tensioning mechanisms between the universal wire guide wheels and directional wire guide wheels are used for transition to ensure the smooth transition of an electrode wire, so that the electrode wire is effectively prevented from sliding off during large taper cutting, and the control of the follow-up deflection position of the electrode wire is also very accurate.