A shower head flow control structure includes a water inlet assembly, a sealing seat, a primary flow restrictor, and a plurality of secondary flow restrictors. The water inlet assembly has a water inlet passage communicating with a water supply tube. The sealing seat haw a plurality of discharge holes. The inlet water passage communicates with one of the discharge holes. The primary flow restrictor is disposed in the water inlet passage. The secondary flow restrictors are disposed in the discharge holes, respectively. The primary flow restrictor has a flow rate greater than that of the secondary flow restrictors. The flow rates of the secondary flow restrictors are different from each other. The flow rate of the shower head can be controlled accurately and quickly.