A Bacillus subtilis genetically engineered bacterium for producing tagatose, characterized in that said genetically engineered bacterium is a Bacillus subtilis genetically engineered bacterium co-expressing an α-glucan phosphorylase gene from Thermococcus kodakarensis, a glucose phosphomutase gene from Thermococcus kodakarensis, a glucose phosphate isomerase gene from Thermus thermophilus, a 6-tagatose phosphate epimerase gene from Thermoanaerobacter indiensis, and a 6-tagatose phosphate phosphatase gene from Archaeoglobus fulgidus, or a mixture of Bacillus subtilis genetically engineered bacteria respectively expressing an α-glucan phosphorylase gene from Thermococcus kodakarensis, a glucose phosphomutase gene from Thermococcus kodakarensis, a glucose phosphate isomerase gene from Thermus thermophilus, a 6-tagatose phosphate epimerase gene from Thermoanaerobacter indiensis, and a 6-tagatose phosphate phosphatase gene from Archaeoglobus fulgidus.