The invention aims at providing a solid electrolytic capacitor having a high capacitance and a small equivalent series resistance (ESR) and a method for manufacturing the same. A solid electrolytic capacitor includes: an anode 1 made of a valve metal or an alloy thereof; a dielectric layer 2 provided on the surface of the anode 1; a first coupling agent layer 3 made of a coupling agent having a molecular structure in which at least two phosphonic acid groups are bonded via an alkyl group, the first coupling agent layer 3 being provided on the dielectric layer; a first conductive polymer layer 4 provided on the first coupling agent layer 3; and a cathode layer 11 provided on or above the first conductive polymer layer 4.