The present invention provides a method for preparing a superabsorbent polymer, the method comprising the steps of: forming a function gel polymer by cross-linked polymerization of a monomer mixture under the presence of an internal cross-linking agent, the monomer mixture including a water-soluble ethylene-based unsaturated monomer having an acid group at least part of which is neutralized, a carbonate, a volatile organic solvent, a surfactant, and a bubble promoting agent; forming a base resin powder by drying, grinding, and classifying the function gel polymer; and forming a surface cross-linked layer by additional cross-linking of the surface of the base resin powder under the presence of a surface cross-linking agent. The method for preparing a superabsorbent polymer may provide a superabsorbent polymer which has a porous structure, thereby exhibiting an excellent absorption rate while exhibiting excellent gel strength.