A light emitting diode (LED), a fabricating method thereof, and a package structure thereof are provided. The LED includes a substrate, a first semiconductor layer disposed on the substrate, an active layer disposed on the first semiconductor layer, a second semiconductor layer disposed on the active layer, a current distribution modifying layer, a first electrode and a second electrode. The active layer and the second semiconductor layer form a mesa structure and expose a part of the first semiconductor layer. The current distribution modifying layer is disposed on the second semiconductor layer. The first electrode is disposed on and electrically connected to the first semiconductor layer exposed by the mesa structure. The second electrode is disposed on the current distribution modifying layer and is electrically connected to the second semiconductor layer. The LED has superior light emitting efficiency.