A light-emitting device with a tunneling structure and a current spreading layer is disclosed. It includes an electrically conductive permanent substrate, an adhesive layer, an epitaxial structure, a tunneling structure and a current spreading layer. The adhesive layer is on the electrically conductive permanent substrate. The epitaxial structure on the adhesive layer at least comprises an upper cladding layer, an active layer, and a lower cladding layer. The tunneling structure on the epitaxial structure comprises a first conductivity type semiconductor layer with a first doping concentration and a second conductivity type semiconductor layer with a second doping concentration. The current spreading layer is on the tunneling structure.