A semiconductor device includes: a substrate, a gate structure on the substrate, and a spacer adjacent to the gate structure, in which the spacer extends to a top surface of the gate structure, a top surface of the spacer includes a planar surface, the spacer encloses an air gap, and the spacer is composed of a single material. The gate structure includes a high-k dielectric layer, a work function metal layer, and a low resistance metal layer, in which the high-k dielectric layer is U-shaped. The semiconductor device also includes an interlayer dielectric (ILD) layer around the gate structure and a hard mask on the spacer, in which the top surface of the hard mask is even with the top surface of the ILD layer.