The present invention relates to a soluble microneedle and, more particularly, to a microneedle and a microneedle patch comprising the same, wherein the microneedle is used to perforate skin, and the microneedle, when inserted through the perforated skin, is then dissolved, thereby administering the target material from inside the microneedle into the skin. The microneedle according to the present invention, when used, has appropriate levels of mechanical strength, viscosity, and hardness and can be easily inserted into skin without undergoing shape change, for example, bending or breaking, thereby enabling efficient skin perforation. In addition, as the microneedle according to the present invention is dissolved through the perforated skin, the target material penetrates the skin at an excellent ratio. Accordingly, there is no need to apply strong force, and the target material can be effectively delivered into the skin regardless of which part of the microneedle contains the target material.