An integrated circuit includes a first gate, a second gate, a first contact and a first insulating layer. The first gate extends in the first direction and is located on a first level. The second gate extends in the first direction, is located on the first level, and is separated from the first gate in a second direction different from the first direction. The first contact extends in the second direction, overlaps the first gate and the second gate, is located on a second level different from the first level, and is coupled to at least the first gate. The first insulating layer extends in the second direction, overlaps the first gate and the second gate, and is between the second gate and the first contact.