According to one embodiment, in a light emitting device, a substrate is transparent to a wavelength of emitted light. A first dielectric layer is formed in a first region on the substrate, and has a refractive index smaller than a refractive index of the substrate. A second dielectric layer is formed in a second region on the substrate surrounding the first region, and has a refractive index larger than the refractive index of the substrate. A first semiconductor layer is formed on the first dielectric layer, the second dielectric layer and the substrate. A second semiconductor layer is formed on the first semiconductor layer, and includes an active layer having a PN junction.