Non-planar integrated circuit structures having mitigated source or drain etch from replacement gate process are described. For example, an integrated circuit structure includes a fin or nanowire. A gate stack is over the fin or nanowire. The gate stack includes a gate dielectric and a gate electrode. A first dielectric spacer is along a first side of the gate stack, and a second dielectric spacer is along a second side of the gate stack. The first and second dielectric spacers are over at least a portion of the fin or nanowire. An insulating material is vertically between and in contact with the portion of the fin or nanowire and the first and second dielectric spacers. A first epitaxial source or drain structure is at the first side of the gate stack, and a second epitaxial source or drain structure is at the second side of the gate stack.