A solar cell and a method for manufacturing the same are disclosed. The solar cell includes a semiconductor substrate doped with impurities of a first conductive type, a front surface field region disposed at a front surface of the substrate and doped with impurities of the first conductive type at a concentration higher than those of the substrate, a tunnel layer disposed on a back surface of the substrate and formed of a dielectric material, an emitter region disposed at a first portion of a back surface of the tunnel layer and doped with impurities of a second conductive type opposite the first conductive type, and a back surface field region disposed at a second portion of the back surface of the tunnel layer and doped with impurities of the first conductive type at a concentration higher than those of the substrate.