The present invention relates to a light source package structure, which comprises: an accommodating space for accommodating a light source, a first refraction surface, and at least a second refraction surface. The first refraction surface receives light discharging from the light source while refracting the same to form a first refracting light, the upper part of the first refraction surface further comprising a refracting structure for refracting the light emitted from the light source. The second refraction surface receives and refracts the first refracting light to form a discharging light being emitted out of the light source package structure. Wherein, an included angle is formed between the normal vector of a portion of the second refraction surface and the central axis of the light source package structure. It is noted that the aforesaid package structure can be used in various packaging for improving refraction. In a preferred embodiment, a light source of light emitting diode (LED) is packaged by the light source package structure of the invention for enabling the light emitted from the LED to be discharged out of the package structure by a large angle after being refracted multiple times, so that the LED package structure can be adopted as a flat light source for diverse purpose applied in industry.