One aspect of the present disclosure provides an optoelectronic device comprising a substrate; a first window layer on the substrate, having a first sheet resistance, a first thickness, and a first impurity concentration; a second window layer having a second sheet resistance, a second thickness, and a second impurity concentration; and a semiconductor system between the first window layer and the second window layer; wherein the second window layer comprises a semiconductor material different from the semiconductor system, and the second sheet resistance is greater than the first sheet resistance.One aspect of the present disclosure provides a method for manufacturing an optoelectronic device in accordance with the present disclosure. The method comprises the steps of providing a substrate; forming a semiconductor system on the substrate; forming a window layer on the semiconductor system, wherein the window layer comprises a semiconductor material different from the semiconductor system; selectively removing the window layer thereby forming a width difference between the window layer and the semiconductor system, and the width difference is greater than 1 micron.