Techniques are provided herein to form
semiconductor devices having self-aligned gate
cut structures. In an example, neighboring
semiconductor devices each include a
semiconductor region extending between a source region and a drain region, and a gate structure extending over the semiconductor regions of the neighboring semiconductor devices. A gate
cut structure that includes a
dielectric material interrupts the gate structure between the neighboring semiconductor devices. Due to the process of forming the gate
cut structure, the distance between the gate cut structure and the semiconductor region of one of the neighboring semiconductor devices is substantially the same as (e.g., within 1.5 nm of) the distance between the gate cut structure and the semiconductor region of the other one of the neighboring semiconductor devices and the gate cut structure extends beyond the width of the gate structure to also interrupt gate spacers on the sidewalls of the gate structure.