A semiconductor device including vertical transistors with a back side power structure, and methods of making the same are described. In one example, a described semiconductor structure includes: a gate structure including a gate pad and a gate contact on the gate pad; a first source region disposed below the gate pad; a first drain region disposed on the gate pad, wherein the first source region, the first drain region and the gate structure form a first transistor; a second source region disposed below the gate pad; a second drain region disposed on the gate pad, wherein the second source region, the second drain region and the gate structure form a second transistor; and at least one metal line that is below the first source region and the second source region, and is electrically connected to at least one power supply.