A display substrate, a method for manufacturing the same and a display device are disclosed. The display substrate comprises: a base substrate; a patterned black matrix arranged on the base substrate; and touch electrodes, wherein in a region where the black matrix is located, the display substrate comprises a filter layer stack located on the black matrix, the filter layer stack comprising two or more color filter layers stacked sequentially and a plurality of openings provided therein; and the touch electrodes are arranged on the filter layer stack and cover surfaces of the plurality of openings. According to the present disclosure, a surface area of the touch electrodes is increased, which facilitates accumulation of more charges and thus improves the sensitivity and accuracy of the touch control.