The present invention relates to a receiving sheet for dye-sublimation thermal transfer recording and a method for manufacturing the same, and more particularly to a receiving sheet for dye-sublimation thermal transfer recording, which includes a base layer, a back coating layer formed on one surface of the base layer, and an ink-receiving layer formed on the surface opposite the surface of the base layer on which the back coating layer is formed, the ink-receiving layer containing porous metal oxide nanoparticles, and a method for manufacturing the same. The inventive receiving sheet for dye-sublimation thermal transfer recording includes the ink-receiving layer containing porous metal oxide nanoparticles. Thus, the resolution of images on the receiving sheet can be maintained, while the resistance to thermal deformation and durability of the receiving sheet can be greatly improved, thus offering many advantages in terms of image quality or cost.