Disclosed is a light-emitting diode with an n-type graded buffer layer and a manufacturing method therefor. An epitaxial structure of a light-emitting diode comprises: a growth substrate; an n-type graded buffer layer located on the growth substrate; an n-type limiting layer (231) located on the n-type graded buffer layer; an active layer (232) located on the n-type limiting layer (231); and a p-type limiting layer (233) located on the active layer (232). A buffer layer is converted into an n-type graded buffer layer by means of an ion implantation method, and is applied to a light-emitting diode chip of a vertical structure while ensuring that a high-quality epitaxial structure is obtained, thereby being able to effectively reduce the contact resistance.