Abstract Objective This study aims to examine the association of serum 25‐hydroxyvitamin D (25[OH]D) concentration with the risk of sarcopenic obesity (SO) incidence. Methods We used the longitudinal observational data from the UK Biobank cohort to evaluate the association between serum 25(OH)D concentration and the risk of SO incidence ( N = 46,535). Cox proportional hazards models were used to estimate the hazard ratios (HRs) and 95% CI between serum 25(OH)D concentration and risk of SO incidence by sex. Results During the median follow‐up of 8.74 (IQR 6.70–11.06) years, there were 1086 incident SO cases. After multivariable adjustment, compared with the lowest quartile group, the HRs (95% CI) for the second, third, and fourth quartile of 25(OH)D concentration in female individuals were 0.66 (95% CI: 0.53–0.82), 0.53 (95% CI: 0.41–0.67), and 0.43 (95%: 0.33–0.55), respectively ( p trend < 0.001). Similarly, in male individuals, the HRs (95% CI) for the second, third, and fourth quartile of 25(OH)D concentration were 0.86 (95% CI: 0.66–1.10), 0.68 (95% CI: 0.56–0.92), and 0.40 (95% CI: 0.29–0.54), respectively ( p trend <0.001). A nonlinear association between serum 25(OH)D concentration and risk of SO incidence was observed in female ( p nonlinear = 0.043) and male ( p nonlinear = 0.008) individuals using restricted cubic spline analysis. Conclusions Higher serum 25(OH)D concentration was significantly associated with a lower risk of SO incidence in a dose–response relationship.