A light emitting diode structure including a substrate, a semiconductor epitaxial structure, a first insulating layer, a first reflective layer, a second reflective layer, a second insulating layer and at least one electrode. The substrate has a tilt surface. The semiconductor epitaxial structure at least exposes the tilt surface. The first insulating layer exposes a portion of the semiconductor epitaxial structure. The first reflective layer is at least partially disposed on the portion of the semiconductor epitaxial structure and electrically connected to the semiconductor epitaxial structure. The second reflective layer is disposed on the first reflective layer and the first insulating layer, and covers at least the portion of the tilt surface. The second insulating layer is disposed on the second reflective layer. The electrode is disposed on the second reflective layer and electrically connected to the first reflective layer and the semiconductor epitaxial structure.