A method for fabricating a semiconductor device includes the steps of first providing a substrate comprising an one time programmable (OTP) device region, forming a shallow trench isolation (STI) in the substrate, removing part of the STI to form a first step on a corner of the substrate, forming a first gate oxide layer on the substrate, removing the first gate oxide layer to form a second step on the corner of the substrate, forming a second gate oxide layer on the substrate, and then forming a first gate structure on the substrate and the STI.