A method for manufacturing a semiconductor memory device includes sequentially depositing a bottom electrode layer, a magnetic tunnel junction (MTJ) layer, a first top electrode layer, a second top electrode layer and a mask layer, etching the mask layer and forming a mask pattern, etching the second top electrode layer and the first top electrode layer by using the mask pattern as an etch barrier, etching the MTJ layer by using the mask layer and the second top electrode layer as an etch barrier, and etching the bottom electrode layer by using the first top electrode layer as an etch barrier.