To provide a low-viscosity water-in-oil emulsion sunscreen cosmetic composition which is extremely excellent in UV protective enhancing effect (as the protective boosting effect of the UV absorption capability thereof) over a broad UV radiation region and has superior feeling in use (smooth feeling, dry feeling, and non-sticky feeling, etc.). A water-in-oil emulsion sunscreen cosmetic composition comprising (a) from 0.01 to 10% by mass of a water-soluble polymer and (b) from 0.01 to 30% by mass of a UV absorbent, and having a viscosity of at most 10,000 mPa·s (as measured with a B-type viscometer at 30° C.), wherein the aqueous phase accounts for at most 45% by mass.
