A method for manufacturing a semiconductor device includes forming a first active fin and a second active fin on a first active region and a second active region of a substrate, respectively, forming a device isolation layer to cover sidewalls of lower portions of the first active fin and the second active fin, forming a first liner layer and a second liner layer to cover upper portions of the first active fin and the second active fin, respectively, forming a first gate electrode and a second gate electrode on the first active fin and the second active fin, respectively, and forming a first source/drain region and a second source/drain region on the first active fin and the second active fin, respectively. The first liner layer includes a different material from a material of the second liner layer.