A method for manufacturing a semiconductor structure is provided. The method includes forming a first dielectric layer over a substrate and forming a sacrificial layer over the first dielectric layer. The method further includes forming an opening in the sacrificial layer and etching the first dielectric layer to form a via hole through the opening. The method further includes forming a conductive structure in the via hole and the opening and removing the sacrificial layer to expose an upper portion of the conductive structure. The method further includes forming a second dielectric layer around the upper portion of the conductive material.