A semiconductor device structure and a method for manufacturing the same are provided. The semiconductor device structure includes a substrate, a first nitride semiconductor layer, a second nitride semiconductor layer, a third nitride semiconductor layer, a first electrode and a second electrode. The first nitride semiconductor layer is disposed on the substrate. The second nitride semiconductor layer is disposed on the first nitride semiconductor layer. The third nitride semiconductor layer is disposed on the second nitride semiconductor layer. The first electrode is disposed on the second nitride semiconductor layer and spaced apart from the third nitride semiconductor layer. The second electrode covers an upper surface of the third nitride semiconductor layer and is in direct contact with the first nitride semiconductor layer.