A semiconductor device is provided. The semiconductor device includes an active region, a gate line, a first metal interconnect, a power rail, and a second metal interconnect. The gate line overlaps the active region and extends along a first direction. The first metal interconnect overlaps the active region and the gate line. The first metal interconnect extends along a second direction intersecting the first direction. The power rail is disposed in a higher layer than the first metal interconnect. The power rail extends along the second direction. The second metal interconnect is disposed in a same layer as the power rail, the second metal interconnect extends along the second direction.