The present invention relates to a method for manufacturing a light extraction substrate for an organic light emitting diode, a light extraction substrate for an organic light emitting diode, and an organic light emitting diode comprising same, and more specifically, to a method for manufacturing a light extraction substrate for an organic light emitting diode, a light extraction substrate for an organic light emitting diode, and an organic light emitting diode comprising same, capable of significantly increasing light extraction efficiency of the organic light emitting diode. To this end, provided in the present invention is the method for manufacturing the light extraction substrate for the organic light emitting diode, comprising: a mixture-preparing step of preparing a mixture by mixing a sol-gel solution containing a first metal oxide, and a plurality of scattering particles composed of a second metal oxide having a refractive index different from that of the first metal oxide; a mixture coating step of coating the mixture on a base substrate; a mixture firing step of firing the mixture which has been coated to form, on the base substrate, a matrix layer comprising the first metal oxide and inside of which the scattering particles are dispersed; and a filling layer forming step of forming a filling layer by filling the surface of the matrix layer with a material having a refractive index different from that of the matrix layer, wherein the filling layer fills cracks formed on the matrix layer when firing the mixture, and wherein corrugation is formed on the surface of the filling layer by the scattering particles and the shape of the cracks which is transferred onto the surface of the filling layer.
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