A light-emitting diode and the manufacturing method thereof are disclosed. The manufacturing method comprises the steps of: sequentially forming a refraction dielectric layer, a bonding layer, an epitaxy structure and a first electrode on a permanent substrate, wherein the epitaxy structure comprises a first conductivity type semiconductor layer, an active layer and a second conductivity type semiconductor layer stacked in sequence; and forming a second electrode on the portion surface of the second conductivity type semiconductor layer. Therefore the light-emitting diode is achieved.