Embodiments of a simple and cost-free multi-time programmable (MTP) structure for non-volatile memory cells are presented. A non-volatile MTP memory cell includes a substrate, first and second wells disposed in the substrate, a first transistor having a select gate and a second transistor having a floating gate adjacent one another and disposed over the second well and sharing a diffusion region. The memory cell further includes a control gate disposed over the first well. The control gate is coupled to the floating gate and the control and floating gates include the same gate layer extending across the first and the second wells.