A semiconductor package includes a first integrated circuit structure, a first encapsulation material laterally encapsulating the first integrated circuit structure, a first redistribution structure, a solder layer, a second integrated circuit structure, a second encapsulation material second laterally encapsulating the second integrated circuit structure and a second redistribution structure. The first integrated circuit structure includes a first metallization layer. The first redistribution structure is disposed over the first integrated circuit structure and first encapsulation material. The first metallization layer faces away from the first redistribution structure and thermally coupled to the first redistribution structure. The solder layer is dispose over the first redistribution structure. The second integrated circuit structure is disposed on the first redistribution structure and includes a second metallization layer in contact with the solder layer. The second redistribution structure is disposed over the second integrated circuit structure and the second encapsulation material.