A packaging structure for thin die is provided. The packaging structure has a substrate, a thin die, a strengthening layer and an encapsulation body. The thin die is disposed on and electrically connected with the substrate; the strengthening layer is disposed on the thin die; and the encapsulation body is formed on the substrate and covers both the thin die and the strengthening layer. The strengthening layer can bear pressure or stress during the formation of the encapsulation body to protect the thin die. A method for manufacturing the packaging structure for the thin die is further provided to manufacture the above packaging structure for the thin die.