A panel structure and a manufacturing method thereof are provided. The panel structure is disposed in a display device. The panel structure includes a substrate, several first transistors and second transistors. The substrate has a display circuit and a control circuit. The first transistors are disposed at the display circuit of the substrate. Each of the first transistors has a first active layer. The second transistors are disposed at the control circuit of the substrate. Each of the second transistors has a second active layer. The materials of at least one of the first active layer and the second active layer include ZnO.