The composition for forming silica based coating of the invention comprises siloxane resin such as an alkoxysilane as component (a), a solvent such as an alcohol capable of dissolving the siloxane resin as component (b), an ammonium salt, etc. as component (c) and a thermal decomposing/volatile compound as component (d), wherein the stress of the coating obtained by heat treatment at 150.degree. C./3 min is 10 MPa and the specific permittivity of the silica based coating obtained by final curing is less than 3.0. The composition for forming silica based coating according to the invention can form a silica based coating having low permittivity, excellent adhesion and sufficient mechanical strength.