A stacked via structure including a first dielectric layer, a first conductive via, a first redistribution wiring, a second dielectric layer and a second conductive via is provided. The first dielectric layer includes a first via opening. The first conductive via is in the first via opening. A first level height offset is between a top surface of the first conductive via and a top surface of the first dielectric layer. The first redistribution wiring covers the top surface of the first conductive via and the top surface of the first dielectric layer. The second dielectric layer is disposed on the first dielectric layer and the first redistribution wiring. The second dielectric layer includes a second via opening. The second conductive via is in the second via opening. The second conductive via is electrically connected to the first redistribution wiring through the second via opening of the second dielectric layer.