A semiconductor device including a semiconductor die, an encapsulant and a redistribution structure is provided. The encapsulant laterally encapsulates the semiconductor die. The redistribution structure is disposed on the semiconductor die and the encapsulant and is electrically connected to the semiconductor die. The redistribution structure includes a dielectric layer, a conductive via in the dielectric layer and a redistribution wiring covering the conductive via and a portion of the dielectric layer. The conductive via includes a pillar portion embedded in the dielectric layer and a protruding portion protruding from the pillar portion, wherein the protruding portion has a tapered sidewall.