Abstract: The present disclosure relates to an epitaxial structure for light emitting diode and a light emitting diode. The epitaxial structure for light emitting diode comprises a substrate, a buffer layer, a distributed Bragg reflector, and a semiconductor stack in an order from bottom to top. The distributed Bragg reflector includes a low refractive-index film and a high refractive-index film above the low refractive-index film, and a thickness of the high refractive-index film is thinner than an optical thickness of the high refractive-index film. The present disclosure can reduce light absorption of the distributed Bragg reflector and improve reflectivity and light output intensity of the distributed Bragg reflector by adjusting the thickness of the high refractive-index film.