Abstract: A vertical high-voltage light emitting device and a manufacturing method thereof. Polarities of two adjacent light emitting diodes (LEDs) are reversed by means of area laser stripping and die bonding, and the two diodes whose polarities are reversed are disposed on an insulating substrate comprising a bonding metal layer (320). A conductive wire (140) is distributed on a surface of the light emitting device, so that a single LED unit (330) has a vertical structure, and multiple LEDs are connected in series to form a high-voltage LED, thereby solving the problems of low light emitting efficiency and large thermal resistance of a horizontal structure.