A semiconductor device and method for manufacturing the same are provided. The method includes providing a semiconductor substrate, forming a porous low-k dielectric layer on the semiconductor substrate, forming a through-hole and a trench of a copper interconnect structure, performing a helium plasma treatment on an exposed surface of the porous low-k dielectric layer, performing a nitrogen plasma treatment on the exposed surface of the porous low-k dielectric layer to form a silicon nitride layer, performing an argon plasma treatment on the silicon nitride layer, and forming a diffusion barrier layer on bottoms and sidewalls of the through-hole and the trench of the copper interconnect structure. Through the successive helium, nitrogen and argon plasma treatments, the low-k dielectric layer has a smooth and dense surface that increases the adhesion strength between the low-k dielectric layer and the diffusion barrier layer to improve reliability and yield of the semiconductor device.