A power element includes a substrate structure, an insulation layer, a dielectric layer, a transistor, and a plurality of zener diodes. The transistor is located in a transistor formation region of the substrate structure. The plurality of zener diodes are located in a circuit element formation region of the substrate structure and connected in series with each other. Each of the zener diodes includes a zener diode doping structure and a zener diode metal structure. The zener diode doping structure is formed on the insulation layer and is covered by the dielectric layer. The zener diode doping structure includes a P-type doped region and an N-type doped region that are in contact with each other. The zener diode metal structure is formed on the dielectric layer and partially passes through the dielectric layer to be electrically connected to the P-type doped region and the N-type doped region.