A method for fabricating semiconductor device includes the steps of: forming a substrate having a magnetic tunneling junction (MTJ) region and a logic region; forming a MTJ on the MTJ region; forming a top electrode on the MTJ; forming an inter-metal dielectric (IMD) layer around the MTJ; removing the IMD layer directly on the top electrode to form a recess; forming a first hard mask on the IMD layer and into the recess; removing the first hard mask and the IMD layer on the logic region to form a contact hole; and forming a metal layer in the recess and the contact hole to form a connecting structure on the top electrode and a metal interconnection on the logic region.