An integrated circuit includes a first active region, a second active region, a third active region, a first contact and a second contact. The first active region and the second active region are separated from each other in a first direction, and are located on a first level. The third active region is located on the first level and is separated from the second active region in a second direction different from the first direction. The first contact extends in the second direction, overlaps the first active region, and is located on a second level different from the first level. The second contact extends in the first direction and the second direction, overlaps the first contact and the third active region, is electrically coupled to the first contact, and is located on a third level different from the first level and the second level.