The present invention relates to a waveguide coupling device with properties of forward coupling and backward coupling as well as a manufacturing method thereof, the waveguide coupling device comprises: a substrate, at least one inverted taper coupling structure, an intermediate layer, and at least one three-dimensional taper coupling structure. Wherein one end of the three-dimensional taper coupling structure is adopted for connecting to an external optical fiber, so as to couple the optical wave propagating in the optical fiber; Moreover, by way of the specific coupling sequence of (three-dimensional taper coupling structure)-(intermediate layer)-(inverted taper coupling structure), the optical wave may be efficiently coupled into, be confined in, and ultimately propagates in the inverted taper coupling structure connecting to waveguide devices. In addition, through the manufacturing method, the waveguide coupling device with properties of forward coupling and backward coupling can be massively fabricated by the present semiconductor process with low cost.