A wiring structure and a method for manufacturing the same are provided. The wiring structure includes an upper conductive structure, a lower conductive structure and a redistribution structure. The upper conductive structure includes at least one dielectric layer and at least one circuit layer in contact with the dielectric layer. The lower conductive structure includes at least one dielectric layer and at least one circuit layer in contact with the dielectric layer. The redistribution structure is disposed between the upper conductive structure and the lower conductive structure to electrically connect the upper conductive structure and the lower conductive structure. The redistribution structure includes a dielectric structure and a redistribution layer embedded in the dielectric structure. The redistribution layer includes at least one circuit layer. A line width of the circuit layer of the redistribution layer is less than a line width of the circuit layer of the upper conductive structure and a line width of the circuit layer of the lower conductive structure.