A semiconductor structure is provided. The semiconductor structure includes a substrate, a front end of line (FEOL) structure, and a metallization structure. The FEOL structure is disposed over the substrate. The metallization structure is over the FEOL structure. The metallization structure includes a transistor structure, an isolation structure, and a capacitor. The transistor structure has a source region and a drain region connected by a channel structure. The isolation structure is over the transistor structure and exposing a portion of the source region, and a side of the isolation structure has at least a lateral recess vertically overlaps the channel structure. The capacitor is in contact with the source region and disposed conformal to the lateral recess. A method for manufacturing a semiconductor structure is also provided.