Dual‐gate thin‐film transistors (TFTs) structures based on indium‐gallium‐zinc oxide (IGZO) with different bottom‐gate structures of etch‐stop (ES) and elevated‐metal (EM) have been compared. With the capability of realizing thinner top‐gate insulator layer and of both gate electrodes achieving full control of the channel, it is concluded that a dual‐gate TFT with a top‐gate electrode inserted between the channel and source/drain metal electrodes based on the EM structure is a more suitable choice than based on ES structure.