The present disclosure provides a transistor structure and a semiconductor layout structure. The transistor structure includes an active region, a buried gate structure disposed in the active region, a plurality of first dielectric layers disposed over sidewalls of the buried gate structure, and a source/drain region disposed in the active region at two opposite sides of the buried gate structure. In some embodiments, the buried gate structure includes a first portion and a second portion perpendicular to the first portion. In some embodiments, the buried gate structure is separated from the source/drain region by the first dielectric layers as viewed in a top view.