The present disclosure provides a substrate structure for an electronic element, which includes a supporting carrier; a release layer having a first microstructure on a surface thereof, and the release layer having first adhesion to the supporting carrier; and a flexible substrate for disposing the supporting carrier and the release layer thereon, wherein the flexible substrate has second adhesion to the release layer, the first adhesion is greater than the second adhesion, and the surface of the flexible substrate in contact with the surface of the release layer has a second microstructure opposing to the first microstructure. The present disclosure further provides a method for fabricating the substrate structure.