A non-volatile memory device and a method for fabricating the same are provided. The method includes: forming a gate structure on a substrate, the gate structure including a first insulation layer, a first electrode layer for a floating gate and a second insulation layer; forming a third insulation layer on the gate structure covering predetermined regions of the substrate adjacent to the gate structure; and forming a second electrode layer for a control gate on the third insulation layer disposed on sidewalls of the gate structure and the predetermined regions of the substrate.