A submount for a light emitting diode and a method for fabricating the same are provided. The method includes the following steps: (a) providing a silicon substrate; (b) forming a mask layer on the silicon substrate to expose a part of the silicon substrate; (c) forming a first silicon oxide layer in the part of the silicon substrate which is exposed; and (d) removing the mask layer and the first silicon oxide layer, so as to form a recess in the silicon substrate.