A thermoelectric element according to one embodiment of the present disclosure includes a first substrate, a first insulating layer disposed on the first substrate, a second insulating layer disposed on the first insulating layer, a first electrode disposed on the second insulating layer, and a semiconductor structure disposed on the first electrode, wherein the first insulating layer includes an uneven portion, a partial region of the first electrode is buried in the second insulating layer, the second insulating layer includes a concave portion which is concave in a direction toward the first insulating layer from a side surface of the first electrode, and the concave portion vertically overlaps the uneven portion.