A MEMS vibrating device includes a substrate, at least one anchor on a surface of the substrate, and a vibrating body suspended over the substrate by the at least one anchor. The vibrating body includes a first piezoelectric thin-film layer, a second piezoelectric thin-film layer over the first piezoelectric thin-film layer, and an inter-digital transducer embedded between the first piezoelectric thin-film layer and the second piezoelectric thin-film layer. Embedding the inter-digital transducer between the first piezoelectric thin-film layer and the second piezoelectric thin-film layer may result in enhanced vibrational characteristics of the MEMS vibrating device, thereby increasing the performance thereof.