The invention provides a heating element for an electronic cigarette. The heating element is composed of two or more stacked heating sheets with through holes and/or through slots. A clearance between every two heating sheets is a capillary clearance, and the through holes and/or through slots of the adjacent heating sheets are at least partially communicated. The invention further provides an atomization head comprising the heating element, an atomizer comprising the atomization head and the electronic cigarette comprising the atomizer. Cigarette liquid is conducted through the capillary clearances between the adjacent heating sheets without liquid conduction cotton or glass fibers, odor is avoided, and the risk that users inhale capillary fibers mixed in smoke is avoided.