A packaging substrate and a method for fabricating the same are proposed, including: providing a substrate body having a first surface and an opposing second surface, wherein the first surface has a plurality of flip-chip solder pads and wire bonding pads and the second surface has a plurality of solder ball pads; forming a first and a second solder mask layers on the first and second surfaces respectively and forming openings in the first and second solder mask layers to expose the flip-chip solder pads, the wire bonding pads and the solder ball pads; forming first bumps on the flip-chip solder pads; and forming an electroless Ni/Pd/Au layer on the first bumps and the wire bonding pads by electroless plating, wherein the electroless Ni/Pd/Au layer has a thickness tolerance capable of meeting evenness requirements for fine pitch applications.