This research aims to determine students' difficulties in solving mathematics story problems based on the SOLO Taxonomy in fifth grade elementary school fraction material. This type of research is descriptive qualitative research. The selection of research subjects used purposive sampling technique. The subjects of this research were 6 fifth grade students at Jolodoro State Elementary School to analyze their difficulties. Data collection techniques use test, interview, observation and documentation techniques. Data collection instruments used fraction material test questions, interview guides, and observations. The data inspection technique uses source triangulation and engineering triangulation. The data analysis used refers to Miles and Huberman, namely 1) data collection; 2) data reduction; 3) data presentation; 4) drawing conclusions. The results of the research show that the difficulties of class V students at Jolodoro State Elementary School are at 3 levels of the SOLO Taxonomy, including: difficulties experienced by subjects at the prestructural level, namely; difficulty in reading, difficulty in understanding problems, difficulty in creating solution models, difficulty in arithmetic when looking for the denominator in adding and subtracting fractions, and difficulty in constructing conclusion sentences. The difficulties experienced by the subject at the unistructural level are; difficulty in creating solution models, difficulty in calculating when looking for the denominator in adding and subtracting fractions, and difficulty in constructing conclusion sentences. The difficulties experienced by the subject at the multistructural level are; difficulty in creating a solution model