A semiconductor device and a method for manufacturing the same is described. The semiconductor device includes a substrate, a first capacitor and a second capacitor. The first capacitor includes a first conductive layer, a first insulating layer and a second conductive layer. The first conductive layer is disposed on the substrate. The first insulating layer is disposed on the first conductive layer and has a first peripheral edge. The second conductive layer is disposed on the first insulating layer and has a second peripheral edge. The second capacitor includes a third conductive layer, a second insulating layer and the second conductive layer. The second insulating layer is disposed on the second conductive layer and has a third peripheral edge. The third conductive layer is disposed on the second insulating layer and has a fourth peripheral edge. The first, second, third and fourth peripheral edges are aligned with one another.