Embodiments of the disclosure provide a semiconductor structure and a method for forming the same. The semiconductor structure includes: a semiconductor substrate including a plurality of active areas and first isolation structures arranged at intervals along a first direction; gate structures located in the active areas and the first isolation structures. Top surfaces of the active areas extend beyond top surfaces of the gate structures; second isolation structures with a preset height located on surfaces of the gate structures, and the top surfaces of the second isolation structures are flush with the top surfaces of the active areas.