A semiconductor package including a substrate and a redistribution structure is provided. The substrate has at least one contact. The redistribution structure is disposed on the substrate and electrically connected to the at least one contact. The redistribution structure includes a plurality of redistribution layers, and each of the redistribution layers includes a conductive material layer, a first dielectric material layer and a second dielectric material layer. The conductive material layer has via portions and body portions located on the via portions. The first dielectric material layer is surrounding the via portions of the conductive material layer. The second dielectric material layer is disposed on the first dielectric material layer and surrounding the body portions of the conductive material layer, wherein a material of the second dielectric material layer is different than a material of the first dielectric material layer.