A tunneling field effect transistor and a manufacturing method thereof, in which the source region (30) is located on both sides of an oxide structure (20), and the epitaxial layer (40) is located on the source region (30) away from the oxide structure ( 20) On one surface, the gate structure (50) is located on the surface of the epitaxial layer (40) away from the source region (30), so that the electric field direction of the gate of the tunneling field effect transistor is consistent with the electron tunneling direction, and the value of the source region The tunneling efficiency of the carriers in the band to the conduction band of the epitaxial layer is high, which can generate a steep sub-threshold swing, which in turn makes the sub-threshold swing of the tunneling field effect transistor lower than 60mV/dec, and the power consumption smaller. Moreover, in the embodiment of the present invention, the epitaxial layer (40) is entirely located between the gate structure (50) and the source region (30), which increases the tunneling area between the epitaxial layer (40) and the source region (30), The subthreshold characteristic of the tunneling field effect transistor is further improved, and the subthreshold swing value of the tunneling field effect transistor is reduced.