A complementary tunneling field effect transistor and a method for forming the same are provided. The complementary tunneling field effect transistor comprises: a substrate; an insulating layer, formed on the substrate; a first semiconductor layer, formed on the insulating layer and comprising first and second doped regions; a first type TFET vertical structure formed on a first part of the first doped region and a second type TFET vertical structure formed on a first part of the second doped region, in which a second part of the first doped region is connected with a second part of the second doped region and a connecting portion between the second part of the first doped region and the second part of the second doped region is used as a drain output; and a U-shaped gate structure, formed between the first type TFET vertical structure and the second type TFET vertical structure.