An integrated circuit structure is provided including a substrate, a low voltage device and a high voltage device. The low voltage device has a first beeline distance from a first epitaxial structure to an adjacent gate stack; and the high voltage structure has a second beeline distance from a second epitaxial structure to an adjacent gate stack. The second beeline distance of the high voltage device is greater than the first beeline distance of the low voltage device, so that the leakage current in the high voltage device may be decreased under high voltage operation. Further, a method for manufacturing the integrated circuit structure also provides herein.