The present disclosure relates to a method for manufacturing a LED package structure. First, a support plate including a top surface is provided. An annular groove is defined on the top surface and a protruding portion on the support plate is surrounded by the annular groove. Second, a reflecting layer is formed on surfaces and periphery portions of the annular groove. Then, a wiring pattern is formed on the top surface corresponding to the protruding portion. An insulting layer is formed in spaces of the wiring pattern and the annular groove. The support plate is removed and a receiving groove is formed by the insulting layer and the corresponding protruding portion. Finally, a LED chip is received in the receiving groove and bonded on the wiring pattern to obtain a LED package structure. A LED package structure made by the above method is also provided.