Integrated circuit structures having backside gate connection are described. In an example, an integrated circuit structure includes a plurality of horizontally stacked nanowires or a fin. A gate stack is over the plurality of horizontally stacked nanowires or the fin. An epitaxial source or drain structure is at an end of the plurality of horizontally stacked nanowires or the fin. A conductive gate-to-contact connection is vertically beneath the epitaxial source or drain structure and vertically beneath and in electrical contact with the gate stack.