Provided are a gradient index lens using the effective refractive index of a microstructure operating in the terahertz frequency regions and mid-infrared regions at wavelengths of 0.8 m to 3 mm and a method for manufacturing the same. Based on the effective medium theorem, the effective refractive index is controlled by using a structure smaller than the mid-infrared and terahertz wavelength, and a gradient can be provided for the refractive index in a radial direction and in an axial direction. Thus, beams in the mid-infrared and terahertz frequency region can be converged.