Disclosed is a semiconductor device for improving a gate induced drain leakage and a method for fabricating the same, and the method for fabricating semiconductor device may include forming a trench in a substrate; forming a gate dielectric layer over the trench, embedding a first dipole inducing portion in the gate dielectric layer on a lower side of the trench, filling a lower gate over the first dipole inducing portion, embedding a second dipole inducing portion in the gate dielectric layer on an upper side of the trench and forming an upper gate over the lower gate.