A cowl top (6) structure for a vehicle including a left side panel (10) fixed to a vehicle body, the left side panel having a hole for insertion of a rotating shaft for a left wiper arm, a right side panel (12) fixed to the vehicle body, the right side panel having a hole for insertion of a rotating shaft for a right wiper arm, and a central panel (8) detachably mounted on the left and right side panels, whereby the maintenance of parts located under the cowl top can be performed by removing the central panel.