The present invention relates to a light extraction substrate for an organic light emitting element and, more specifically, to a light extraction substrate for an organic light emitting element that can enhance the light extraction efficiency of the organic light emitting element by optimizing a stack structure that can maximize scattering efficiency, and an organic light emitting element comprising the same. To this end, the present invention provides a light extraction substrate for an organic light emitting element and an organic light emitting element comprising the same, the light extraction substrate comprising: a base substrate; a plurality of light scattering objects arranged on the base substrate; a matrix layer formed on the base substrate to cover the plurality of light scattering objects; and a planarization layer that is formed on the matrix layer and of which the surface makes contact with an organic light emitting element, wherein at least one of the cover matrix layer, the planarization layer, and the light scattering objects has a different index of refraction.