Integrated circuit structures having gate cut offset, and methods of fabricating integrated circuit structures having gate cut offset, are described. For example, an integrated circuit structure includes a first vertical stack of horizontal nanowires. A second vertical stack of horizontal nanowires is spaced apart from and parallel with the first vertical stack of horizontal nanowires. A gate structure includes a first gate structure portion over the first vertical stack of horizontal nanowires, a second gate structure over the second vertical stack of horizontal nanowires, and a gate cut between the first gate structure portion and the second gate structure portion, the gate cut laterally closer to the second vertical stack of horizontal nanowires than to the first vertical stack of horizontal nanowires.