An MRAM device includes a bottom electrode over a substrate, a magnetic tunnel junction (MTJ) structure on the bottom electrode, and a top electrode on the MTJ structure. The MRAM device also includes spacers on sidewalls of the top electrode and the MTJ structure, and a first dielectric layer surrounding the spacers. The MRAM device further includes a patterned etch stop layer on the first dielectric layer and the spacers. In addition, the MRAM device includes a second dielectric layer on the patterned etch stop layer, and a top electrode via embedded in the second dielectric layer and in contact with the top electrode and the patterned etch stop layer.