A semiconductor device according to an embodiment includes a silicon carbide layer; a gate electrode; and a gate insulating layer which is provided between the silicon carbide layer and the gate electrode and includes a first silicon oxide layer and a second silicon oxide layer provided between the first silicon oxide layer and the gate electrode, the first silicon oxide layer having a first nitrogen concentration and a first thickness, the second silicon oxide layer having a second nitrogen concentration lower than the first nitrogen concentration and a second thickness. The second thickness between an end portion of the gate electrode and the silicon carbide layer is greater than the second thickness between a central portion of the gate electrode and the silicon carbide layer.