A T-shaped gate structure and method for forming the same the method including providing a semiconductor substrate comprising at least one overlying sacrificial layer; lithographically patterning a resist layer overlying the at least one sacrificial layer for etching an opening; forming the etched opening through a thickness of the at least one sacrificial layer to expose the semiconductor substrate, said etched opening comprising a tapered cross section having a wider upper portion compared to a bottom portion; and, backfilling the etched opening with a gate electrode material to form a gate structure.