A touch panel includes a substrate, a first patterned conductive layer, a patterned passivation layer, and a second patterned conductive layer. The first patterned conductive layer is located on the substrate, and the first patterned conductive layer includes a plurality of first sensing pads and a plurality of second sensing pads, wherein a gap is formed between adjacent first and second sensing pads. The patterned passivation layer is located on the first patterned conductive layer, and the patterned passivation layer covers the gap and exposes at least a portion of each first sensing pad and at least a portion of each second sensing pad. The second patterned conductive layer is located on the patterned passivation layer.