A semiconductor device and method for manufacturing same. The semiconductor device comprises: a drift region (120); an isolation structure (130) contacting the drift region (120), the isolation structure (130) comprising a first isolation layer (132), a hole etch stop layer (134) on the first isolation layer (132), and a second isolation layer (136) on the hole etch stop layer (134); and a hole field plate (180) provided above the hole etch stop layer (134) and contacting the hole etch stop layer (134).