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, the method capable of complicating or diversifying the path of a light that is emitted by forming cracks on a matrix layer that can induce scattering of the light emitted from the organic light emitting diode, thereby further improving 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; and a mixture firing step of firing the mixture which has been coated to form, on the base substrate, the matrix layer comprising the first metal oxide and inside of which the scattering particles are dispersed, wherein in the mixture firing step, cracks that can induce scattering of the light emitted from the light emitting diode are formed on the matrix layer due to the difference in the coefficient of thermal expression (CTE) of the base substrate and the first metal oxide.