An epitaxial structure includes a substrate, a nucleation layer on the substrate, a buffer layer on the nucleation layer, and a nitride layer on the buffer layer. The nucleation layer consists of regions in a thickness direction, wherein a chemical composition of the regions is Al(1-x)InxN, where 0≤x≤1. A maximum value of the x value in the plurality of regions is the same, a minimum value of the x value in the plurality of regions is the same, and an absolute value of a gradient slope of each of the regions is 0.1%/nm to 50%/nm. A thickness of the nucleation layer is less than a thickness of the buffer layer. A roughness of a surface of the nucleation layer in contact with the buffer layer is greater than a roughness of a surface of the buffer layer in contact with the nitride layer.