The present disclosure relates to a semiconductor device including a substrate having a top surface and a gate stack. The gate stack includes a gate dielectric layer on the substrate and a gate electrode on the gate dielectric layer. The semiconductor device also includes a multi-spacer structure. The multi-spacer includes a first spacer formed on a sidewall of the gate stack, a second spacer, and a third spacer. The second spacer includes a first portion formed on a sidewall of the first spacer and a second portion formed on the top surface of the substrate. The second portion of the second spacer has a thickness in a first direction that gradually decreases. The third spacer is formed on the second portion of the second spacer and on the top surface of the substrate. The semiconductor device further includes a source/drain region formed in the substrate, and a portion of the third spacer abuts the source/drain region and the second portion of the second spacer.