The present disclosure provides a semiconductor structure. The semiconductor structure includes a substrate, a transistor region, a first and a second contact plug, a first metal via, a magnetic tunneling junction (MTJ) structure, and a metal interconnect. The transistor region includes a gate over the substrate, and a first and a second doped regions at least partially in the substrate. The first and the second contact plug are over the transistor region. The first and the second contact plug include a coplanar upper surface. The first metal via and the MTJ structure are over the first and the second contact plug, respectively. The first metal via is leveled with the MTJ structure. The metal interconnect is over the first metal via and the MTJ structure, and the metal interconnect includes at least two second metal vias in contact with the first metal via and the MTJ structure, respectively.