A MEMS device with teeter-totter structure includes a mobile mass having an area in a plane and a thickness in a direction perpendicular to the plane. The mobile mass is tiltable about a rotation axis extending parallel to the plane and formed by a first and by a second half-masses arranged on opposite sides of the rotation axis. The first and the second masses have a first and a second centroid, respectively, arranged at a first and a second distance b1, b2, respectively, from the rotation axis. First through openings are formed in the first half-mass and, together with the first half-mass, have a first total perimeter p1 in the plane. Second through openings are formed in the second half-mass and, together with the second half-mass, have a second total perimeter p2 in the plane, where the first and the second perimeters p1, p2 satisfy the equation: p1×b1=p2×b2.