A semiconductor device includes a semiconductor substrate, an isolation structure; a first gate dielectric layer and a first gate electrode. The isolation structure is formed in the semiconductor substrate to divide the semiconductor substrate at least into a first active region and a second active region. The first gate dielectric layer is disposed on the first active region, and has a plane top surface contacting to a sidewall of the isolation structure and forming an acute angle therewith. The first gate electrode stacked on the plane top surface.