Abstract: This research was conducted in five districts in the province of Aceh, West Aceh district of Aceh Besar, Aceh Pidie, Bireuen, and North Aceh. The total sample for this study was 274 fishermen using stratified random sampling method. This research using primary and secondary data. The main objective of this research is to analyze the factors that determine the level of poverty of fishing communities in Aceh, Indonesia after the tsunami. The analysis model used is the logistic regression model using Maximum Likelihood (MLE).The results of this research, it is known that the level of poverty fishermen affected by six factors are education, income, number of dependents, type of fishing vessels, ship ownership and ancillary works. Meanwhile, three other factors as age, experience and type of fishing gear is not significant.