Abstract: A semiconductor device includes: a base substrate; a first interlayer insulating layer disposed on the base substrate; a power rail disposed inside the first interlayer insulating layer; an active pattern extended in a first horizontal direction and disposed on the first interlayer insulating layer; a gate electrode extended in a second horizontal direction different from the first horizontal direction and disposed on the active pattern; a gate cut extended in the first horizontal direction and disposed on the power rail, wherein the gate cut separates the gate electrode; and a power rail via disposed inside the gate cut, wherein the power rail via is overlapped by the power rail.