An inductor element has a support layer, a first conductive layer formed on the support layer and having a first inductor pattern and a first pad at one end of the first inductor pattern, a first insulation layer formed on the support layer and first conductive layer and including a magnetic material layer and a resin layer, a second conductive layer formed on the first insulation layer and having a second inductor pattern and a second pad at one end of the second inductor pattern, and a via conductor formed through the first insulation layer and connecting the first and second conductive layers. The magnetic material layer is covering at least part of the first inductor pattern, the resin layer is covering the first pad and has opening exposing at least part of the first pad, and the via conductor is formed in the opening of the first insulation layer.