A high electron mobility transistor (HEMT) device and a method of forming the HEMT device are provided. The HEMT device includes a substrate, a channel layer, a barrier layer, and a gate structure. The substrate has at least one active region. The channel layer is disposed on the at least one active region. The barrier layer is disposed on the channel layer. The gate structure is disposed on the barrier layer. The gate structure includes a metal layer and a P-type group III-V semiconductor layer vertically disposed between the metal layer and the barrier layer. The P-type group III-V semiconductor layer includes a lower portion and an upper portion on the lower portion, and the upper portion has a top area greater than a top area of the lower portion.