A wiring board of an embodiment includes a through via, a first insulating film disposed around the through via, a second insulating film disposed around the first insulating film, a third insulating film disposed around the second insulating film and a resin disposed around the third insulating film. The resin includes fillers. The second insulating film has a relative permittivity lower than a relative permittivity of the first insulating film. The third insulating film has a relative permittivity higher than a relative permittivity of the second insulating film.