A semiconductor structure and a method for manufacturing the same are provided. A semiconductor structure includes a device substrate, a conductive film, a dielectric film and a conductive plug. The device substrate includes a semiconductor substrate and a conductive structure on an active surface of the semiconductor substrate. The device substrate has a substrate opening passing through the semiconductor substrate and exposing the conductive structure. The conductive film, the conductive plug and the dielectric film between the conductive film and the conductive plug are disposed in the substrate opening.