The invention relates to the technical field of lasers and provides a buried structure laser and a manufacturing method thereof wherein the laser comprises a substrate, a mesa structure, a buried structure and an electrode contact layer. The buried structure consists of at least one first material layer and at least one second material layer wherein the second material layer covers the first material layer and the second material layer is provided with a concave groove structure at the top area corresponding to the mesa structure. The electrode contact layer is located on the second material layer. According to the invention, the buried structure laser overcomes the excessive growth of the contact area between a mask layer and a high resistance layer (or buried material) in the prior art. Such excessive growth leads to the formation of sharp angles for current leakage and the breakdown of a component under small voltage. Therefore, the working of the laser becomes more reliable.