The present disclosure provides a semiconductor structure having a memory structure and a method for manufacturing the semiconductor structure. The semiconductor structure includes a first layer, a second layer over the first layer, a third layer over the second layer, and a trench capacitor. The trench capacitor is disposed in a trench penetrating the first layer, the second layer, and the third layer. The trench capacitor includes a bottom metal layer, a middle insulating layer, and a top metal layer. The bottom metal layer covers a side wall of the first layer, a side wall of the second layer, and a first portion of a side wall of the third layer. The middle insulating layer covers the bottom metal layer and a second portion of the side wall of the third layer. The top metal layer covers the middle insulating layer.