The structure of a semiconductor device with negative capacitance (NC) dielectric structures and a method of fabricating the semiconductor device are disclosed. A method of fabricating the semiconductor device includes forming a fin structure with a fin base portion and a fin top portion on a substrate, forming a spacer structure in a first region of the fin top portion, and forming a gate structure on a second region of the fin top portion. The spacer structure includes a first NC dielectric material and the gate structure includes a gate dielectric layer with a second NC dielectric material different from the first NC dielectric material.