A package structure and a method of forming the same are provided. The package structure includes a die, an encapsulant, a dielectric layer, a first redistribution layer (RDL) and a second RDL. The encapsulant laterally encapsulates the die. The dielectric layer is located on the encapsulant and the die. The first RDL penetrates through the dielectric layer to connect to the die. The second RDL is located on the first RDL and the dielectric layer. The second RDL and the first RDL share a common seed layer.