The present specification relates to a method for manufacturing a polarizer, the method including: a step of dyeing at least one dye of iodine and dichroic dyes on a polyvinyl alcohol-based film; a first cross-linking step of cross-linking the polyvinyl alcohol-based film and the dye by using a first aqueous solution including a polyvalent carboxylic acid compound and a boron compound; a second cross-linking step of cross-linking the polyvinyl alcohol-based film and the dye by using a second aqueous solution including a polyvalent carboxylic acid compound and a boron compound; and a third cross-linking step of cross-linking the polyvinyl alcohol-based film and the dye by using a third aqueous solution including a polyvalent carboxylic acid compound, in which in the first cross-linking step and the second cross-linking step, stretching is performed along with cross-linking, and a polarizer manufactured by using the same.