A light-emitting element comprises a light-emitting stack comprising an active layer, a first insulative layer having a first refractive index on the light-emitting stack, a second insulative layer having a second refractive index on the first insulative layer, and a transparent conducting structure having a third refractive index on the second insulative layer, wherein the second refractive index is between the first refractive index and the third refractive index, and the first refractive index is smaller than 1.4.