A semiconductor structure includes a varactor and a field effect transistor. The varactor includes a body region that includes a semiconductor material and a first gate structure over the body region. The body region is doped to have a first conductivity type. The first gate structure includes a first gate insulation layer and a first work function adjustment metal layer. The field effect transistor includes a source region, a channel region, a drain region and a second gate structure over the channel region. The source region and the drain region are doped to have a second conductivity type that is opposite to the first conductivity type. The second gate structure includes a second gate insulation layer and a second work function adjustment metal layer. The first work function adjustment metal layer and the second work function adjustment metal layer include substantially the same metal.