A semiconductor structure and a method for forming the same are provided. The semiconductor structure includes a gate structure, a source/drain structure, a dielectric layer, a contact plug. The gate structure is positioned over a fin structure. The source/drain structure is positioned in the fin structure and adjacent to the gate structure. The dielectric layer is positioned over the gate structure and the source/drain structure. The contact plug is positioned passing through the dielectric layer. The contact plug includes a first metal compound including one of group III elements, group IV elements, group V elements or a combination thereof.