Disclosed is a method for manufacturing a solar cell. The method includes forming an impurity layer on a substrate of a first conductive type, the impurity layer having impurities of a second conductive type opposite the first conductive type; forming a first emitter portion having a first impurity concentration in the substrate using the impurity layer by heating the substrate with the impurity layer; forming a second emitter portion having a second impurity concentration at the first emitter portion using the impurity layer by irradiating laser beams on a region of the impurity layer, the second impurity concentration being greater than the first impurity concentration; and forming a first electrode connected to the second emitter portion and a second electrode connected to the substrate.