A semiconductor device is described, which includes a substrate, a gate structure, doped regions and lightly doped regions. The substrate has a stepped upper surface, which includes a first surface, a second surface and a third surface. The second surface is lower than the first surface. The third surface connects the first surface and the second surface. The gate structure is disposed on the first surface. The doped regions are configured in the substrate at both sides of the gate structure and under the second surface. The lightly doped regions are configured in the substrate between the gate structure and the doped regions, respectively. Each lightly doped region includes a first part and a second part connecting with each other. The first part is disposed under the second surface, and the second part is disposed under the third surface.