A high-k dielectric metal gate (HKMG) transistor includes a substrate, an HKMG gate stack with a gate dielectric layer and a gate electrode layer positioned above the substrate. The gate electrode layer has an upper portion and a lower portion. A first liner contacts a sidewall portion of the upper portion. A spacer contacts the first liner and a sidewall portion of the lower portion. Raised source and drain regions are positioned adjacent the spacer. A height of the uppermost surface of the spacer is greater than a height of an uppermost surface of the raised source and drain regions. A width of the upper portion between the raised source and drain regions is smaller than a width of the lower portion between the raised source and drain regions.