The invention provides a semiconductor device. The semiconductor device includes a gate structure over fin structures arranged in parallel. Each of the fin structures has a drain portion and a source portion on opposite sides of the gate structure. A drain contact structure is positioned over the drain portions of the fin structures. A source contact structure is positioned over the source portions of the fin structures. A first amount of drain via structures is electrically connected to the drain contact structure. A second amount of source via structures is electrically connected to the source contact structure. The sum of the first amount and the second amount is greater than or equal to 2, and the sum of the first amount and the second amount is less than or equal to two times the amount of fin structures.