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Twisted bilayer graphene (TBG) can host the moiré energy flat bands with two-fold degeneracy serving as a fruitful playground for strong correlations and topological phases. However, the number of degeneracy is not limited to two. Introducing a spatially alternative magnetic field, we report that the induced magnetic phase becomes an additional controllable parameter and leads to an undiscovered generation of four-fold degenerate flat bands. This emergence stems from the band inversion at $Γ$ point near the Fermi level with a variation of both twisted angle and magnetic phase. We present the conditions for the emergence of multi-fold degenerate flat bands, which are associated with the eigenvalue degeneracy of a Birman-Schwinger operator. Using holomorphic functions, which explain the origin of the double flat bands in the conventional TBG, we can generate analytical wave functions in the magnetic TBG to show absolute flatness with four-fold degeneracy. Moreover, we identify an orbital-related intervalley coherent state as the many-body ground state at charge neutrality. In contrast, the conventional TBG has only two moiré energy flat bands, and the highly degenerate flat bands with additional orbital channels in this magnetic platform might bring richer correlation physics.