The present invention relates to a semiconductor package and a method for making the same. The semiconductor package includes a base material, a first metal layer, a first dielectric layer, a first upper electrode and a first protective layer. The first metal layer is disposed on a first surface of the base material, and includes a first inductor and a first lower electrode. The first dielectric layer is disposed on the first lower electrode. The first upper electrode is disposed on the first dielectric layer, and the first upper electrode, the first dielectric layer and the first lower electrode form a first capacitor. The first protective layer encapsulates the first inductor and the first capacitor. Whereby, the first inductor and the first lower electrode of the first capacitor are disposed on the same layer, so that the thickness of the product is reduced.