The present invention discloses a method for fabricating a light emitting diode element, which incorporates an epitaxial process with an etching process to etch LED epitaxial layers bottom up and form side-protrudent structures, whereby the LED epitaxial layers have non-rectangular inclines, which can solve the problem of total reflection and promote light-extraction efficiency. Further, the method of the present invention has a simple fabrication process, which can benefit mass production and lower cost.