The disclosure provides a chip resistor including: a substrate, two first electrodes, two second electrodes, a resistive layer, at least one protection layer and at least one coating layer. The protection layer covers part of the two first electrodes, and includes at least two overlay sides and at least one overlay plane. The coating layer covers the at least two overlay sides, the at least one overlay plane, and part of the two first electrodes and the two second electrodes. The chip resistor uses the two overlay sides and the overplay plane to extend a distance between the two first electrodes and the outside. Therefore, it is difficult for the airborne sulfur, sulfides and sulfur-containing compounds to enter and react with the two first electrodes. Thus, the chip resistor can resist corrosion of harmful substances such as sulfur, sulfides and sulfur-containing compounds or halogens on the electrodes.