The invention discloses a photoelectric detector and a manufacturing method thereof. The photoelectric detector comprises a substrate, a buffer layer which is arranged on the substrate, a waveguide layer which is arranged on one side, far away from the substrate, of the buffer layer, a gradient optical matching layer which is arranged on one side, far away from the buffer layer, of the waveguide layer, an absorption layer and a cathode which are arranged on one side, far away from the waveguide layer, of the gradient optical matching layer, a cladding which is arranged on one side, far away from the gradient optical matching layer, of the absorption layer, a contact layer which is arranged on one side, far away from the absorption layer, of the cladding, and an anode which is arranged on one side of the contact layer, wherein the gradient optical matching layer is a single-layer thin film, and in the first direction, the refractive index of the gradient optical matching layer is gradually increased, and the first direction points from the waveguide layer to the absorption layer. The photoelectric detector is advantaged in that advanced focusing can be realized, coupling efficiencyis improved, device process difficulty is reduced, and cost is reduced.