A multiple quantum well structure includes a plurality of well-barrier sets arranged along a direction. Each of the well-barrier sets includes a barrier layer, at least one intermediate level layer, and a well layer. A bandgap of the barrier layer is greater than an average bandgap of the intermediate level layer, and the average bandgap of the intermediate level layer is greater than a bandgap of the well layer. The barrier layers, the intermediate level layers, and the well layers of the well-barrier sets are stacked by turns. Thicknesses of at least parts of the well layers in the direction gradually decrease along the direction, and thicknesses of at least parts of the intermediate level layers in the direction gradually increase along the direction. A method for manufacturing a multiple quantum well structure is also provided.