A nitride epitaxial structure is provided, including: a substrate; a nucleation layer, formed on the substrate, where the nucleation layer is an aluminum nitride layer or a gallium nitride layer; a buffer layer, formed on the nucleation layer, including K stacked group-III nitride double-layer structures, K ≥ 3, each double-layer structure includes an upper layer and a lower layer that are stacked, a band gap difference of each double-layer structure is a difference between a band gap of a material of the upper layer and a band gap of a material of the lower layer, and band gap differences of the K double-layer structures generally present a gradient trend along a thickness direction of the buffer layer; and an epitaxial layer, formed on the buffer layer, where a material of the epitaxial layer includes group-III nitride. A semiconductor device is further provided, including the nitride epitaxial structure.