Disclosed herein is an inductor element having an internal electrode in which a first plating layer and a second plating layer having a coil shape are embedded, the inductor element including: a first plating layer formed on a support member; an insulating layer covering the first plating layer and provided with an opening which exposes an upper surface of the first plating layer; and a second plating layer filled in the opening, whereby the inductor element in which the internal electrode having a high aspect ratio is embedded is implemented.