A memory device includes a transistor, an anti-fuse element, a first gate via, a second gate via, and a bit line. The transistor includes a fin structure and a first gate structure across the fin structure. The anti-fuse element includes the fin structure and a second gate structure across the fin structure. The first gate via is connected to the first gate structure of the transistor and is spaced apart from the fin structure in a top view. The second gate via is connected to the second gate structure of the anti-fuse element and is directly above the fin structure. The bit line is connected to the fin structure and the transistor.