A pixel structure, a display panel and a manufacturing method of the pixel structure are disclosed. The pixel structure includes: gate lines extending in parallel in a first direction; data lines extending in parallel in a second direction; and a plurality of pixel units defined by the gate lines and the data lines. One of the data lines is disposed between two pixel units which are adjacent to each other in the first direction, and two of the gate lines are disposed between two pixel units which are adjacent to each other in the second direction. Each of the pixel units comprises two pixel regions which are arranged side by side in the first direction, each of the pixel regions comprises a pixel electrode, and each of the pixel units comprises a unitary common electrode which covers the two pixel regions.