In this study, we primarily focus on the design and fabrication of microheaters for bottom-heating applications combined with gas sensing. Our main objectives are to analyze energy consumption and temperature distribution, utilizing this microheater component for development and simulation. In the design of microheaters, we employ finite element analysis using ANSYS to simulate the geometric designs of microheaters. The results obtained, which reveal the temperature distribution within a 400 μm² region at 300 °C, provide insights into the temperature distribution on the sensing membrane. The fabrication is carried out using MEMS technology, followed by validation. Furthermore, sensitivity testing is performed on gas sensors for volatile organic compounds in the range from 0.2 to 1 ppm, resulting in an increase from 12.2 to 89.7%.