A semiconductor structure and a method for fabricating the semiconductor structure are provided. The method includes providing a plurality of dummy gates on a substrate, a capping layer on each dummy gate, and a dielectric layer over the substrate, wherein the dielectric layer has a top surface above each dummy gate. The method also includes performing a first ion implantation process on the dielectric layer to form a first stop layer in the dielectric layer. A top surface of the first stop layer is above or coplanar with a top surface of each dummy gate. Further, the method includes performing a first planarization process on the capping layer and the dielectric layer to expose the top surface of each dummy gate. A removal rate of the first stop layer is smaller than a removal rate of the dielectric layer when performing the first planarization process.