Low parasitic capacitance contact structure

Abstract

Semiconductor devices and methods of forming the same are provided. In one embodiment, a semiconductor device includes a fin extending from a substrate, a gate structure over a channel region of the fin, a source/drain contact over a source/drain region of the fin, a spacer extending along a sidewall of the gate structure, a liner extending along a sidewall of the source/drain contact, a gate contact via over and electrically coupled to the gate structure, and a source/drain contact via over and electrically coupled to the source/drain contact. The gate contact via extends through a first dielectric layer such that a portion of the first dielectric layer interposes between the gate contact via and the spacer. The source/drain contact via extends through a second dielectric layer such that a portion of the second dielectric layer interposes between the source/drain contact via and the liner.