Solid state imaging device and method for manufacturing the same

According to one embodiment, a solid state imaging device includes a silicon substrate unit, a color filter layer, first, second and third optical layers. The silicon substrate unit includes imaging units provided in a plane parallel to a major surface. The color filter layer is apart from the silicon substrate unit. The color filter has a lower refractive index than the silicon substrate unit. The first optical layer has a lower first refractive index than the color filter layer and the silicon substrate unit, and is light transmissive. The second optical layer has a second refractive index higher than the first refractive index and lower than the refractive index of the silicon substrate unit, is light transmissive. The third optical layer has a third refractive index lower than the refractive index of the color filter layer and lower than the second refractive index, and is light transmissive.