The disclosure relates to an optical structure and a method for manufacturing an optical structure. The optical structure includes: a substrate layer; a first isolation layer on the substrate layer and having a first opening on a side away from the substrate layer; a second isolation layer on the first isolation layer and having a second opening on a side away from the substrate layer, wherein a projection of the first opening on the substrate layer overlaps at least partially with a projection of the second opening on the substrate layer, and wherein a ratio of a refractive index of the first isolation layer to a refractive index of the second isolation layer is in a range of 0.95 and 1.05; and a first conductive portion in the second isolation layer and filling at least the second opening.