There is provided a nitride semiconductor substrate, including: a substrate configured as an n-type semiconductor substrate; and a drift layer provided on the substrate and configured as a gallium nitride layer containing donors and carbons, wherein a concentration of the donors in the drift layer is 5.0×1016/cm3 or less, and is equal to or more than a concentration of the carbons that function as acceptors in the drift layer, over an entire area of the drift layer, and a difference obtained by subtracting the concentration of the carbons that function as acceptors in the drift layer from the concentration of the donors in the drift layer, is gradually decreased from a substrate side toward a surface side of the drift layer.