Phase-shifting masks are a vital resolution enhance technique that will be used in extreme ultraviolet (EUV) lithography beyond the 20 nm node. In this article, we demonstrate a structure for a reflective-type attenuated phase-shifting mask, which is based on a Fabry–Perot structure with common materials in EUV masks. The mask structure not only performs 180° phase shift with high reflectance at EUV wavelength, but also has high inspection contrast at deep ultraviolet (DUV) wavelength. The top layer of mask structures exhibits good conductivity, which can alleviate the charging effect during electron-beam patterning. The reflectance ratio of the absorber stack could be tuned from 32.6% (TaN/SiO2/Mo) to 4.4% (TaN/SiO2/TaN) by choosing different bottom layers and thickness. The inspection contrast could be raised to 99% with large thickness-control tolerance.