A method of manufacturing a semiconductor device includes providing a semiconductor structure having a substrate and a semiconductor fin on the substrate, forming a dummy gate structure on the semiconductor fin, forming a first dielectric layer on the semiconductor structure exposing an upper surface of the dummy gate structure, removing the dummy gate structure and a portion of the semiconductor fin below the dummy gate structure to form a trench that divides the semiconductor fin into a first portion and a second portion spaced apart from each other, and forming a second dielectric layer on the semiconductor structure filling the trench. The method provides a semiconductor device having a non-recessed trench isolation structure.