The question was asked because there were already a lot about height vs depth of a tree but not a clear distinction in level and depth of a tree and is often times used interchangeably.
So as I have read here, in different articles and in a book;
The level is depth + 1. It is not the same with depth although some choose to start the level with 0.
Depth is mostly used in relation to the root as
Depth is the number of edges from the root to a node
So it is mostly treated as a property of a node while the level is mostly used as a whole e.g.
Width is the number of nodes in a level
Or in
A perfect binary tree is where all internal nodes have two children and all leaves are at the same level
So level is like steps in a tree wherein the root node is the first step and it just so happen that it shared the same pattern with the depth of a node.
Although there is no single definition, to distinguish the two the level is mostly taken as depth + 1.