In this paper, we consider the resource allocation problem to maximize the minimum (max–min) user’s secure energy efficiency (SEE) in downlink massive multiple-input multiple-output (MIMO) systems with simultaneous wireless information and power transfer (SWIPT). First, transmission power and power splitting ratio are designed to achieve the max–min user’s SEE subject to harvested energy threshold, the constraints of transmission power, and power splitting ratio. Secondly, the optimization problem is non-convex and very difficult to tackle. In order to solve the optimization problem, we converted to a series of parameter optimization subproblems by fractional programming. Then, we employ the first-order Taylor expansion and successive convex approximation (SCA) method to solve parameter optimization problems. Next, a secure energy-efficient resource allocation (SERA) algorithm with the bisection method is proposed to find the max–min SEE of the system. Finally, simulation results show the effectiveness and superiority of the SERA algorithm.