An integrated circuit includes a set of active regions in a substrate, a first set of conductive structures, a shallow trench isolation (STI) region, a set of gates and a first set of vias. The set of active regions extend in a first direction and is located on a first level. The first set of conductive structures and the STI region extend in at least the first direction or a second direction, is located on the first level, and is between the set of active regions. The STI region is between the set of active regions and the first set of conductive structures. The set of gates extend in the second direction and overlap the first set of conductive structures. The first set of vias couple the first set of conductive structures to the set of gates.