A method for forming a semiconductor structure includes providing a substrate, including a first region and a second region; forming a plurality of fin structures on the substrate; forming an isolation structure between adjacent fin structures; forming a mask layer over the substrate and the plurality of fin structures; forming an opening by removing a portion of the mask layer formed in the first region; removing a portion of the isolation structure exposed in the opening by using a remaining portion of the mask layer as a mask; removing the remaining portion of the mask layer; and forming a gate structure across the plurality of fin structures. The gate structure covers the first region.