A method for fabricating semiconductor device includes the steps of: forming a magnetic tunneling junction (MTJ) on a substrate and a top electrode on the MTJ; forming a first inter-metal dielectric (IMD) layer around the MTJ and the top electrode; forming a stop layer on the first IMD layer; forming a second IMD layer on the stop layer; performing a first etching process to remove the second IMD layer and the stop layer; performing a second etching process to remove part of the top electrode; and forming a metal interconnection to connect to the top electrode.