A GaN based LED epitaxial structure and a method for manufacturing the same. The GaN based LED epitaxial structure may include: a substrate; and a GaN based LED epitaxial structure grown on the substrate, wherein the substrate is a substrate containing a photoluminescence fluorescent material. The photoelectric efficiency of the LED epitaxial structure is enhanced and the amount of heat generated from a device is reduced by utilizing a rare earth element doped Re3Al5O12 substrate; since the LED epitaxial structure takes a fluorescence material as a substrate, a direct white light emission may be implemented by such an LED chip manufactured by the epitaxial structure, so as to simplify the manufacturing procedure of the white light LED light source and to reduce production cost. The defect density of the epitaxial structure is reduced by firstly epitaxial growing, patterning the substrate and then laterally growing a GaN based epitaxial structure.