Recently, two-dimensional (2D) materials have been studied due to its unique properties and potentials for electronic devices. Tin Selenide (SnSe) is a promising material to be developed in many fields by identifying its electronic structure. In this study, we investigate the effect of layer-dependent electronic properties of SnSe using first-principles calculations based on density functional theory (DFT). We firstly optimized layer dependent of the lattice constant and atomic distortion and then calculate the electronic structure-related parameter including band structure and density of electron (DOS). We find that the calculated band gap decreases with increasing the layers of SnSe which is not dependent on fully relativistic calculation by turning spin orbit coupling (SOC). However, we identify substantial spin splitting in the band structure under the presence of the SOC, making this multilayer is promising for spintronics.