There are provided a nitride semiconductor light emitting device and a method of manufacturing the same, the device including: a first conductivity type nitride semiconductor layer formed on a substrate; an active layer formed on the first conductivity type nitride semiconductor layer; a second conductivity type nitride semiconductor layer formed on the active layer; a light-transmitting low refractive index layer formed on the second conductivity type nitride semiconductor layer, the light-transmitting low refractive index layer having a plurality of openings through which the second conductivity type nitride semiconductor layer is partially exposed and formed of a material having a refractive index lower than a refractive index of the second conductivity type nitride semiconductor layer; and a high conductivity ohmic contact layer formed on the light-transmitting low refractive index layer and connected to the second conductivity type nitride semiconductor layer through the openings of the light-transmitting low refractive index layer.