Methods for forming the semiconductor structure are provided. The method includes forming a fin structure and forming a gate dielectric layer across the fin structure. The method includes forming a work function metal layer over the gate dielectric layer and forming a gate electrode layer over the work function metal layer. The method further includes etching the work function metal layer to form a gap and etching the gate dielectric layer to enlarge the gap. The method further includes etching the gate electrode layer from the enlarged gap and forming a dielectric layer covering the gate dielectric layer, the work function metal layer, and the gate electrode layer. In addition, the dielectric layer includes a first portion, a second portion, and a third portion, and the first portion is thicker than the second portion, and the second portion is thicker than the third portion.