This article presents a human‐centered active torque‐based assist‐as‐needed (ATAAN) impedance control for lower limb patient‐exoskeleton coupling system (LLPECS), which considers the coupling effects (e.g., elastic connections, human soft tissues). The proposed double loop structure controller is composed of the establishment of the ATAAN impedance model in the outer‐loop and an adaptive interaction torque‐based controller in the inner‐loop. In the outer‐loop, the patient's muscle torque is estimated by a nonlinear disturbance observer, and the estimated result is used to approximate the patient's active torque. The parameters of ATAAN impedance model are modulated according to the approximation of active torque and the patient's position error to achieve the assist‐as‐needed property. In the inner‐loop, the desired interaction torque, which is required to realize the target ATAAN impedance model, is designed by a robust computed torque controller. The desired trajectory of the exoskeleton is planned online according to the desired interaction torque with the dynamics model of coupling effects. The prescribed performance controller is utilized to achieve accurate trajectory tracking of the exoskeleton, which further enables the interaction torque to track the desired value. The stability of the system and realization of the target ATAAN impedance model are rigorously proved by the Lyapunov method. Co‐simulation experiments are conducted to demonstrate the superiority of the proposed method compared with other existing controllers and its robustness against modeling uncertainties. The effectiveness of the proposed method has been verified through experiments in rehabilitation scenarios.