A reticle and a method for manufacturing the same are provided. The reticle includes a mask substrate, a reflective multilayer (ML), a capping layer and an absorption composite structure. The reflective ML is positioned over a front-side surface of the mask substrate. The capping layer is positioned over the reflective ML. The absorption composite structure is positioned over the capping layer. The absorption composite structure includes a first absorption layer, a second absorption layer, a third absorption layer and an etch stop layer. The first absorption layer is positioned over the capping layer. The second absorption layer is positioned over the first absorption layer. The third absorption layer is positioned over the second absorption layer. The etch stop layer is positioned between the first absorption layer and the second absorption layer. The first absorption layer and the second absorption layer are made of the same material.