A semiconductor device includes substrate, a first gate structure, a second gate structure, and an epitaxy layer. The first gate structure and the second gate structure are over the substrate, in which the first gate structure and the second gate structure each comprises a shielding electrode, a gate electrode over the shielding electrode, and a first gate dielectric layer vertically separating the shielding electrode from the gate electrode. The epitaxy layer is over the substrate and cups an underside of the first gate structure and the second gate structure, in which the epitaxy layer comprises a doped region laterally between the first gate dielectric layer of the first gate structure and the first gate dielectric layer of the second gate structure, a dopant concentration of the doped region being non-uniform along a lateral direction.