A semiconductor structure includes an isolation structure disposed in a semiconductor substrate; a gate electrode and a resistor electrode disposed in the semiconductor substrate, wherein the isolation structure is disposed between the gate electrode and the resistor electrode, and the isolation structure is closer to the resistor electrode than the gate electrode. A source/drain (S/D) region is disposed in the semiconductor substrate and between the gate electrode and the isolation structure, wherein the S/D region is electrically connected to the resistor electrode. A conductive structure is disposed in the semiconductor structure and over the isolation structure, wherein the S/D region is electrically connected to the resistor electrode through the conductive structure.