A nitride semiconductor single crystal substrate, a manufacturing method thereof and a method for manufacturing a vertical nitride semiconductor device using the same. According to an aspect of the invention, in the nitride semiconductor single crystal substrate, upper and lower regions are divided along a thickness direction, the nitride single crystal substrate having a thickness of at least 100 μm. Here, the upper region has a doping concentration that is five times or greater than that of the lower region. Preferably, a top surface of the substrate in the upper region has Ga polarity. Also, according to a specific embodiment of the invention, the lower region is intentionally un-doped and the upper region is n-doped. Preferably, each of the upper and lower regions has a doping concentration substantially identical in a thickness direction.