A color filter substrate for an LCD device and a method for manufacturing the same, in which process steps are simplified and the manufacturing cost is reduced. The color filter substrate for an LCD device includes a substrate defined by a plurality of color filter regions and a black matrix region, R, G and B color filters respectively formed in the color filter regions of the substrate, a trench formed in the black matrix region of the substrate at a predetermined depth, and a black matrix formed inside the trench by overlapping the color filters.