A semiconductor device includes a semiconductor fin, an epitaxial region located on a side of the semiconductor fin, a silicide layer disposed on the epitaxial region, a contact plug disposed on the silicide layer and over the epitaxial region, and a self-aligned contact (SAC) layer disposed on the semiconductor fin. At least a part of the SAC layer is implanted with at least one implantation element. The semiconductor fin is spaced apart from the contact plug by the SAC layer.