A semiconductor structure and a method for manufacturing the same are disclosed. The semiconductor structure includes a substrate, a first conductive structure, a second conductive structure, a dielectric structure, a dielectric layer, a first conductive plug, and a second conductive plug. The first conductive plug passes through only an upper dielectric portion of the dielectric structure, the dielectric layer and a lower dielectric portion of the dielectric structure to physically and electrically contact with the first conductive structure. The second conductive plug passes through the upper dielectric portion, the dielectric layer and the lower dielectric portion to physically and electrically contact with the second conductive structure.