Embodiments of the present disclosure provide a semiconductor device and a method for manufacturing the same. The semiconductor device includes an active region and an inactive region located outside of the active region, the semiconductor device including a substrate, a semiconductor layer including a first semiconductor layer located in the active region and a second semiconductor layer located in the inactive region, a source, a drain, and a gate. A via hole penetrated through the substrate and the semiconductor layers below the source is provided below the source. A part of the via hole is located in the second semiconductor layer of the inactive region and penetrates at least one part of the second semiconductor layer.