A semiconductor structure includes a substrate, first and second transistors, first and second fuses, a contact structure, and a dielectric layer. The substrate has first and second device regions, and a fuse region. The first and second transistors are respectively above the first and second device regions. The first fuse is electrically connected to the first transistor and includes a first fuse active region having first and second portions. The second fuse is electrically connected to the second transistor and includes a second fuse active region having third and fourth portions. The contact structure interconnects the second portion and the third portion, wherein the first portion and the fourth portion are on opposite sides of the contact structure. The dielectric layer is between the contact structure and the fuse region of the substrate.