The present invention pertains to: a switching device based on spin-orbit torque; and a method for manufacturing same. A switching device based on spin-orbit torque according to an embodiment comprises: a heavy metal input terminal extending in a first direction; and an information terminal extending in a second direction perpendicular to the first direction on the heavy metal input terminal and having a ferromagnetic layer, wherein the information terminal includes a first region adjacent to the heavy metal input terminal and a second region not adjacent to the heavy metal input terminal, and magnetization reversal of the ferromagnetic layer can be controlled on the basis of a non-uniform spin Hall effect (SHE) caused by the first region and the second region.
