Provided are a light emitting device and a method for manufacturing the same. The light emitting device comprises a first conductive type semiconductor layer, an active layer, a second conductive type semiconductor layer, and a light extraction layer. The active layer is formed on the first conductive type semiconductor layer. The second conductive type semiconductor layer is formed on the active layer. The light extraction layer is formed on the second conductive type semiconductor layer. The light extraction layer has a refractive index smaller than or equal to a refractive index of the second conductive type semiconductor layer.