A method for manufacturing a fin structure of a vertical field effect transistor (VFET) includes: (a) patterning a lower layer and an upper layer, deposited on the lower layer, to form two patterns extended in two perpendicular directions, respectively; (b) forming a first spacer and a second spacer side by side in the two patterns along sidewalls of the lower layer and the upper layer exposed through the patterning; (c) removing the first spacer, the second spacer and the upper layer above a level of a top surface of the lower layer, and the first spacer below the level of the top surface of the lower layer and exposed through the two patterns in the plan view; (d) removing the lower layer, the upper layer, and the second spacer remaining on the substrate after operation (c); and (e) etching the substrate downward except a portion thereof below the first spacer remaining on the substrate after operation (d), and removing the remaining first spacer, thereby to obtain the fin structure.