A gate structure includes a substrate divided into an N-type transistor region and a P-type transistor region. An interlayer dielectric covers the substrate. A first trench is embedded in the interlayer dielectric within the N-type transistor region. A first gate electrode having a bullet-shaped profile is disposed in the first trench. A gate dielectric contacts the first trench. An N-type work function layer is disposed between the gate dielectric layer and the first gate electrode. A second trench is embedded in the interlayer dielectric within the P-type transistor region. A second gate electrode having a first mushroom-shaped profile is disposed in the second trench. The gate dielectric layer contacts the second trench. The N-type work function layer is disposed between the gate dielectric layer and the second gate electrode. A first P-type work function layer is disposed between the gate dielectric layer and the N-type work function layer.