Provided are a semiconductor device and a method for fabricating the same. The method for fabricating a semiconductor device comprises, providing an active fin and a field insulating film including a first trench disposed on the active fin; forming a second trench through performing first etching of the field insulating film that is disposed on side walls and a lower portion of the first trench; forming a first region and a second region in the field insulating film through performing second etching of the field insulating film that is disposed on side walls and a lower portion of the second trench, the first region is disposed adjacent to the active fin and has a first thickness, and the second region is disposed spaced apart from the active fin as compared with the first region and has a second thickness that is thicker than the first thickness; and forming a gate structure on the active fin and the field insulating film.