A solar cell and a method for manufacturing the same are discussed. The solar cell includes a substrate containing impurities of a first conductive type, an emitter region which is positioned at a front surface of the substrate and contains impurities of a second conductive type opposite the first conductive type, a back passivation layer which is positioned on a back surface of the substrate and has openings, a back surface field region containing impurities of the first conductive type, a first electrode connected to the emitter region, and a second electrode connected to the back surface field region. The back surface field region includes a first back surface field region positioned on the back passivation layer and a second back surface field region, which is positioned at the back surface of the substrate exposed by the openings of the back passivation layer.