Provided is a substrate for an organic light emitting diode including a base substrate, a high refractive scattering layer formed on the base substrate, and having a scattering particle scattering light in a high refractive material, and an adhesive layer formed between the base substrate and the high refractive scattering layer to laminate the base substrate with the high refractive scattering layer, wherein the high refractive scattering layer has a structure in which the scattering particle is immersed in the high refractive material, an average thickness of the high refractive scattering layer is smaller than an average diameter of the scattering particle, a surface of the high refractive scattering layer laminated with the base substrate by the adhesive layer has unevenness formed by the scattering particle, the opposite surface of the high refractive scattering layer laminated with the base substrate by the adhesive layer has a planarized surface, and a method for manufacturing the same. The substrate may have an excellent degree of planarization and improved light extraction efficiency without degradation in performance of the diode, and low process and material costs and mass-production of the substrate may be easily achieved.