A light-emitting diode (LED) and a method for manufacturing the same are described. The light-emitting diode comprises a substrate, a reflective structure, a buffer layer and an illuminant epitaxial structure. The reflective structure is deposed on a surface of the substrate, wherein the reflective structure includes a plurality of openings set therein to define the reflective structure as a regular pattern structure and to expose a portion of the surface of the substrate. The buffer layer is deposed on the reflective structure and the exposed portion of the surface of the substrate, and fills the openings. The illuminant epitaxial structure is deposed on the buffer layer.