A resistor element includes a base substrate, a resistor layer disposed on one surface of the base substrate, a first electrode layer and a second electrode layer disposed on the resistor layer spaced apart from each other, a third electrode layer disposed between the first electrode layer and the second electrode layer to be spaced apart from the first electrode layer and the second electrode layer and being thicker than each of the first electrode layer and the second electrode layer, and first to third plating layers disposed on the first to third electrode layers, respectively.