A semiconductor device includes a substrate, a gate structure, a spacer, a mask layer, and at least one void. The gate structure is disposed on the substrate, and the gate structure includes a metal gate electrode. The spacer is disposed on sidewalls of the gate structure, and a topmost surface of the spacer is higher than a topmost surface of the metal gate electrode. The mask layer is disposed on the gate structure. At least one void is disposed in the mask layer and disposed between the metal gate electrode and the spacer.