A semiconductor structure includes a metal gate, a second dielectric layer and a contact plug. The metal gate is located on a substrate and in a first dielectric layer, wherein the metal gate includes a work function metal layer having a U-shaped cross-sectional profile and a low resistivity material located on the work function metal layer. The second dielectric layer is located on the metal gate and the first dielectric layer. The contact plug is located on the second dielectric layer and in a third dielectric layer, thereby a capacitor is formed. Moreover, the present invention also provides a semiconductor process forming said semiconductor structure.