A non-planar semiconductor structure includes a substrate, at least two fin-shaped structures, at least an isolation structure, and a plurality of epitaxial layers. The fin-shaped structures are located on the substrate. The isolation structure is located between the fin-shaped structures, and the isolation structure has a nitrogen-containing layer. The epitaxial layers respectively cover a part of the fin-shaped structures and are located on the nitrogen-containing layer. A non-planar semiconductor process is also provided for forming the semiconductor structure.