A packaging structure and a packaging method are provided. The packaging structure includes a carrier semiconductor structure including a carrier substrate, a carrier dielectric layer, and a carrier top conductive layer inside the carrier dielectric layer and having a top exposed by the carrier dielectric layer. The packaging structure also includes a top semiconductor structure including a top substrate, a first dielectric layer, a zeroth conductive layer, and a second dielectric layer, wherein a position of the zeroth conductive layer corresponds to a position of the carrier top conductive layer. Further, the packaging structure includes a conductive plug formed on one side of the zeroth conductive layer, and penetrating through the top substrate, the first dielectric layer, and the second dielectric layer, wherein the conductive plug is electrically connected to each of the zeroth conductive layer and the carrier top conductive layer.