The present disclosure discloses a MOSFET and a method for manufacturing the same, wherein the MOSFET comprises: an SOI wafer comprising a semiconductor substrate, a buried insulating layer on the semiconductor substrate, and a semiconductor layer on the buried insulating layer; a gate stack on the semiconductor layer; a source region and a drain region in the semiconductor layer on both sides of the gate stack; and a channel region in the semiconductor layer and located between the source region and the drain region, wherein the MOSFET further comprises a back gate which is located in the semiconductor substrate and has a first doped region as a lower portion of the back gate and a second doped region as an upper portion of the back gate, and the second doped region of the back gate is self-aligned with the gate stack. The MOSFET can adjust a threshold voltage by changing doping type and doping concentration of the back gate.