A method for manufacturing a MEMS device includes the following operations. An SOI wafer including a device layer, an insulating layer and a handle layer is provided. The device layer is etched to form a recess and an annular protrusion surrounding the recess. A moving part and a spring of the MEMS device are formed on the recess by etching the device layer, the insulating layer and the handle layer. An anchor of the MEMS device is formed at the annular protrusion by etching the device layer, the insulating layer and the handle layer. The moving part and the anchor are connected to each other by the spring. The insulating layer is disposed between a first conductive portion and a second conductive portion of the moving part. The insulating layer is disposed between a first conductive portion and a second conductive portion of the anchor.