The honeycomb filter includes a honeycomb substrate having porous partition walls defining a plurality of cells and plugging portions. In a cross section, the cells are arranged so that a periphery of an inlet plugged cell including an open end whose shape is a square in which a length of one side is L1 is surrounded with four rectangular outlet plugged cells each including an open end whose shape is a rectangle in which a length of one side is L1 and a length of the other side is L2 (L1>L2) and four square outlet plugged cells each including an open end whose shape is a square in which a length of one side is L2. A partition wall center distance a, a partition wall center distance b and a partition wall thickness t satisfy the following equation (1): 0.95