A light emitting diode (LED) structure including a stacked semiconductor layer, a contact layer and a dielectric reflective layer is provided. The stacked semiconductor layer includes a first type doped layer, a second type doped layer and an active layer disposed between the first type doped layer and the second type doped layer, wherein the first type doped layer, the active layer and the second type doped layer are penetrated by a plurality of recesses. The contact layer is disposed on the second type doped layer. The dielectric reflective layer is disposed on the contact layer and extended into the recesses to connect the contact layer and the first type doped layer with a coverage rate equal to or less than 60% from a top view of the LED structure.