A transistor structure with an air gap includes a substrate. A transistor is disposed on the substrate. An etching stop layer covers and contacts the transistor and the substrate. A first dielectric layer covers and contacts the etching stop layer. A second dielectric layer covers the first dielectric layer. A trench is disposed on the gate structure and within the first dielectric layer and the second dielectric layer. A width of the trench within the second dielectric layer is smaller than a width of the trench within the first dielectric layer. A filling layer is disposed within the trench and covers the top surface of the second dielectric layer. An air gap is formed within the filling layer.