The present invention relates to a novel salicylic acid derivative, a method for preparing the same, and a cosmetic composition for whitening having the same. The compound exhibits a skin whitening effect by acting on tyrosinase, which is a melanin producing enzyme, to inhibit the production of melanin, and exhibits an improved skin whitening effect compared with kojic acid, alkyl salicylic acid, or alkoxy salicylic acid, which is previously known as a skin whitening agent. Therefore, the compound can be variously applied to cosmetics, preparations for external use, and the like.