The present invention provides a photo-mask and a method for manufacturing the same. The method for manufacturing the photo-mask comprising: forming a shading pattern layer on a substrate; forming a protecting layer covering the shading pattern layer and the substrate; and; forming a reduced reflection layer on the protecting layer, wherein a refractive index of the protecting layer is greater than a refractive index of the reduced reflection layer. The present invention can mitigate a light reflection problem of a substrate of the conventional photo-mask.