The invention discloses a nitrogen polar surface light emitting diode with a tunnel junction structure. The nitrogen polar surface light emitting diode with the tunnel junction structure comprises a sapphire substrate, a low temperature nucleating layer, a non-doped semiconductor layer, an n-type semiconductor layer, a multiple quantum well active layer, a p-AlGaN electronic barrier layer, a p-type semiconductor layer, a p+-GaN layer, a non-doped InxAlyGal-x-yN layer, an n-type superlattice layer and a metal electrode, wherein the sapphire substrate, the low temperature nucleating layer, the non-doped semiconductor layer, the n-type semiconductor layer, the multiple quantum well active layer, the p-AlGaN electronic barrier layer, the p-type semiconductor layer, the p+-GaN layer, the non-doped InxAlyGal-x-yN layer, the n-type superlattice layer and the metal electrode are arranged from bottom to top in sequence. The p+-GaN layer, the non-doped InxAlyGal-x-yN layer and the n-type superlattice layer form the p-i-n tunnel junction structure together. According to the nitrogen polar surface light emitting diode with the tunnel junction structure, the p-i-n tunnel junction structure is used as an ohmic contact layer on the top of an LED chip so that the current expanding capacity of an LED device can be improved, therefore, the turn-on voltage of the whole chip is reduced, and the light output power of the chip can be effectively improved.