The present invention relates to a solar cell that can recycle a substrate, and a manufacturing method thereof. The solar cell includes: i) a plurality of nano-structures distanced from each other and extended in one direction; ii) a first conductive layer covering a first end of at least one of the plurality of nano-structures; iii) a second conductive layer distanced from the first conductive layer and covering a second end of the nano-structure; and iv) a dielectric layer disposed between the first conductive layer and the second conductive layer.