The present invention relates to a method for manufacturing a light extraction substrate for an organic light emitting element, a light extraction substrate for an organic light emitting element, and an organic light emitting element that includes the same and, more specifically, to a method for manufacturing a light extraction substrate for an organic light emitting element, a light extraction substrate for an organic light emitting element, and an organic light emitting element that includes the same, which can enhance the light extraction efficiency of an organic light emitting element and, in particular, can reduce the process cost. To this end, the present invention provides the method for manufacturing a light extraction substrate for an organic light emitting element, the light extraction substrate for an organic light emitting element, and the organic light emitting element that includes the same, the method comprising: a mixture preparation step for preparing a mixture by mixing a plurality of thermoplastic polymers in a metal oxide nano-dispersion solution; a mixture coating step for coating the mixture on a base substrate; and a mixture firing step for firing the coated mixture, wherein during the mixture firing step, the plurality of thermoplastic polymers are gasified, and when the mixture firing step is completed, the metal oxide nano-dispersion solution is made as a matrix layer, and closed pores are formed in the positions within the matrix layer that were occupied by the thermoplastic polymers before the gasification.