A one-time programming cell includes a first metal oxide semiconductor (MOS) structure and a second transistor having a common gate electrode electrically connected to a word line. The first MOS structure has a first gate dielectric layer and the second MOS structure has a second gate dielectric layer. The second gate dielectric layer is thicker than the first gate dielectric layer. Source nodes of the first MOS structure and the second MOS structure are electrically connected, and a drain node of the second MOS structure is electrically connected to a bit line.