Disclosed herein are a flexible substrate with surface structure and a method for manufacturing the flexible substrate. The disclosure relates to a low-cost process to manufacturing the flexible substrate that is adapted to the large-area mass production. According to one of the embodiments in the disclosure, the method introduces a mold with surface structure. An isolation material is formed on the mold surface in an earlier stage. Upon the isolation layer, a flexible substrate material is coated. After that, a baking step is employed to cure the flexible substrate material. The flexible substrate with surface structure is therefore formed after de-molding the cured substrate. Another aspect to the disclosure adopts the above-formed substrate to be a base substrate. A second flexible substrate with the surface structure identical to the mold is then formed by performing the above steps.