The present invention relates to a polarization layer for an LCD and a manufacturing method thereof that improve light transmittance and polarization performance of a polarization layer by controlling a pre-tilt angle of an alignment layer. The manufacturing method of the present invention includes forming an alignment layer treated by inorganic alignment, forming a liquid crystal mixture including a dichroic dye, a liquid crystal monomer, a photo-initiator, and a gelator on the alignment layer, irradiating light to the liquid crystal mixture for photo-polymerizing it, and forming a color filter (CF) or a thin film transistor (TFT) on the polymerized and solidified liquid crystal mixture. Accordingly, the polarization layer manufactured by the present invention has the high light transmittance thereby increasing the polarization efficiency and realizing the liquid crystal display of high quality compared with the conventional polarization layer by the rubbing alignment.