A semiconductor device includes a plurality of semiconductor fins, at least one gate stack, a refill isolation, and an air gap. Each of the semiconductor fins extends in an X direction. Two adjacent ones of the semiconductor fins are spaced apart from each other in a Y direction transverse to the X direction. The at least one gate stack has two stack sections spaced apart from each other in the Y direction. The stack sections are disposed over two adjacent ones of the semiconductor fins, respectively. The refill isolation and the air gap are disposed between the stack sections.