The present invention provides a semiconductor structure, including a substrate, a plurality of fin structures, a plurality of gate structures, a dielectric layer and a plurality of contact plugs. The substrate has a memory region. The fin structures are disposed on the substrate in the memory region, each of which stretches along a first direction. The gate structures are disposed on the fin structures, each of which stretches along a second direction. The dielectric layer is disposed on the gate structures and the fin structures. The contact plugs are disposed in the dielectric layer and electrically connected to a source/drain region in the fin structure. From a top view, the contact plug has a trapezoid shape or a pentagon shape. The present invention further provides a method for forming the same.