Provided are an organic light emitting display device and a method for manufacturing the same. A color filter is disposed on a substrate. An overcoating layer is disposed on the color filter and includes a plurality of protrusions or a plurality of recesses. The plurality of protrusions and the plurality of recesses are disposed on the color filter to be overlapped with the color filter. A buffer layer for reducing step difference is disposed on the overcoating layer. The buffer layer has a higher refractive index than the overcoating layer and reduces a step difference caused by the plurality of protrusions and the plurality of recesses. An organic light emitting element including an anode, an organic light emitting layer, and a cathode is disposed on the buffer layer. Since the buffer layer has a higher refractive index than the overcoating layer, light extraction efficiency can be increased.