The invention discloses a polarization structure and a method for manufacturing the same, and a display panel. The polarization structure comprises a polarization layer, and the polarization layer comprises: a transparent dielectric film; and an oriented nano-metal wire array that is distributed in the transparent dielectric film. The invention provides a novel polarization structure, and the polarization layer of the polarization structure has an oriented nano-metal wire array; because plasma resonance can occur between the oriented nano-metal wire array and an incident lightwave with a certain wavelength, a lightwave parallel to the major axis direction of the nano-metal wire can be absorbed, and a polarization effect may be generated by a lightwave perpendicular to the major axis direction of the nano-metal wire, thereby it has a polarization performance.