According to one embodiment, a MEMS element includes a base body, a supporter, a film part, a first electrode, a second electrode, and an insulating member. The supporter is fixed to the base body. The film part is separated from the base body in a first direction and supported by the supporter. The first electrode is fixed to the base body and provided between the base body and the film part. The second electrode is fixed to the film part and provided between the first electrode and the film part. The insulating member includes a first insulating region and a second insulating region. The first insulating region is provided between the first electrode and the second electrode. A first gap is provided between the first insulating region and the second electrode. The second insulating region does not overlap the first electrode in the first direction.