A vehicle cowl structure includes a cowl box including a closed cross-section, an inclined holding surface configured to hold a lower end portion of a windshield, an upper wall extending toward an interior of a vehicle cabin from an upper end of the holding surface, a vertical wall extending downward from an inside end of the upper wall, a bottom wall extending toward a front portion of the vehicle from a lower end of the vertical wall, and a recessed portion formed on the upper wall extending in a direction of the width of the vehicle, wherein the recessed portion is depressed toward an inside of the cowl box and is smoothly curved from the windshield holding surface to the vertical wall.