An exemplary optical lens (300) includes a top surface (301), a base portion (304) opposite to the top surface, and a peripheral side surface defining a first refractive portion (302). The top surface is a generally funnel-shaped top surface. The first refractive portion is corrugated with a plurality of protruding ridge structures, and each of the ridge structures includes a refractive surface (3021). An exemplary light emitting device incorporating the optical lens is also provided.