The present disclosure provides an adjustable filter and a method for manufacturing the same, and belongs to the technical field of electronics. The tunable filter includes: a base substrate having a first surface and a second surface opposite to each other in a thickness direction of the base substrate; wherein the base substrate is provided with first connecting vias extending through the base substrate along the thickness direction of the base substrate; and at least one inductor and at least one capacitor integrated on the base substrate; wherein each of the at least one inductor includes first sub-structures on the first surface, second sub-structures on the second surface, and first connection electrodes in the first connecting vias, and the first connection electrodes connect the first sub-structures to the second sub-structures, respectively, to form a coil structure of the inductor.