A method for fabricating semiconductor device includes the steps of: forming a magnetic tunneling junction (MTJ) on a substrate; forming a liner on the MTJ; removing part of the liner to form a recess exposing the MTJ; and forming a conductive layer in the recess, wherein top surfaces of the conductive layer and the liner are coplanar. Preferably the MTJ further includes: a bottom electrode on the substrate, a fixed layer on the bottom electrode, and a top electrode on the fixed layer, in which the conductive layer and the top electrode are made of same material.