Background: Smoking is considered a major risk factor for the development and progression of periodontal diseases. The content of cigarettes can affect the composition of saliva, such as the levels of magnesium, calcium, and phosphate. Objectives: The purpose of this study is to compare gingival health status and salivary magnesium levels in smokers and nonsmokers. Materials and Methods: This research is a descriptive study based on a cross-sectional approach. Forty-two subjects participated in the study which was divided into two groups: smokers and nonsmokers. A purposive sampling technique was used, and a questionnaire was disseminated to collect data on age, gender, number of cigarettes smoked per day, duration of smoking, and types of cigarettes consumed. Oral health status was measured using the Löe and Silness gingival index. Saliva was collected using the spitting method, and salivary magnesium levels were measured by atomic absorption spectrometry. The data analysis was performed using the independent sample t-test and the Mann–Whitney test. Results: The gingival index scores for the smokers and nonsmokers were 0.49±0.195 and 0.26±0.207, respectively. There was a significant difference between smokers and nonsmokers gingival index (P = 0.001). The salivary magnesium levels in the smokers and nonsmokers were 54.43±17.37 and 51.29±15.97 µg/dL, respectively. There was no significant difference in the levels of magnesium saliva between the smokers and nonsmokers (P = 0.428). Conclusion: The findings of this study indicate that the gingival index in smokers is higher than that in nonsmokers. However, the results showed no difference in salivary magnesium levels between the smokers and nonsmokers in this study.