According to one embodiment, a solid-state imaging device includes a first element formation region surrounded by an element isolation region in a semiconductor substrate having a first and a second surface, an upper element isolation layer on the first surface in the element formation region, a lower element isolation layer between the second surface and the upper element isolation layer, a first photodiode in the element formation region, a floating diffusion in the element formation region, and a first transistor disposed between the first photodiode and the floating diffusion. A side surface of the lower element isolation layer protrudes closer to the transistor than a side surface of the upper element isolation layer.