A semiconductor structure includes a substrate, a conductive region, a first insulation layer, a second insulation layer, a gate structure, a low-k spacer, a gate contact, and a conductive region contact. The low-k spacer is formed between a sidewall of the gate structure and the first insulation layer. The gate contact is landed on a top surface of the gate structure. A proximity distance between a sidewall of the gate contact and the conductive region contact along a top surface of the second insulation layer is in a range of from about 4 nm to about 7 nm. A method for manufacturing a semiconductor structure is also provided.