The present invention relates to a high frequency transformer for a differential amplifier. An exemplary embodiment of the present invention provides a high frequency transformer for a differential amplifier, including: a first metal line that is integrated and formed in an IC chip through a CMOS process and that is connected to a differential signal line of a transistor included in the IC chip; and a second metal line that is formed in an MEMS chip through an MEMS process and that is inductively coupled with the first metal line in a state spaced apart from an upper portion of the first metal line, wherein the MEMS chip may be stacked on an upper portion of the IC chip.