A layout structure and a method for fabricating the same. A frequency divider pattern layer includes a first frequency divider region, a second frequency divider region, a third frequency divider region and a fourth frequency divider region arranged centrosymmetrically. A conductor pattern layer includes a first sub-conductor pattern layer and a second sub-conductor pattern layer stacked. The first sub-conductor pattern layer is configured to communicate the first frequency divider region with the second frequency divider region, and communicate the third frequency divider region with the fourth frequency divider region. The second sub-conductor pattern layer is configured to communicate the first frequency divider region with the fourth frequency divider region, and communicate the second frequency divider region with the third frequency divider region. The embodiments reduce a channel transmission difference between different frequency dividers in a frequency divider structure.