A non-volatile memory device and a method for fabricating the same are provided. The method includes: forming a plurality of gate structures on a substrate, each gate structure including a first electrode layer for a floating gate; forming a first insulation layer covering the gate structures and active regions located at each side of the gate structures; forming a second electrode layer over the first insulation layer; and forming a plurality of control gates on the active regions located at each side of the gate structures by performing an etch-back process to the second electrode layer.