The present disclosure relates to a semiconductor substrate and a method for making the same. The semiconductor substrate includes an insulation layer, a first circuit layer, a second circuit layer, a plurality of conductive vias and a plurality of bumps. The first circuit layer is embedded in a first surface of the insulation layer, and exposed from the first surface of the insulation layer. The second circuit layer is located on a second surface of the insulation layer and electrically connected to the first circuit layer through the conductive vias. The bumps are directly located on part of the first circuit layer, where the lattice of the bumps is the same as that of the first circuit layer.