A package structure includes a first RDL structure, a die, an encapsulant, a film, a TIV and a second RDL structure. The die is located over the first RDL structure. The encapsulant laterally encapsulates sidewalls of the die. The film is disposed between the die and the first RDL structure, and between the encapsulant and the first RDL structure. The TIV penetrates through the encapsulant and the film to connect to the first RDL structure. The second RDL structure is disposed on the die, the TIV and the encapsulant and electrically connected to die and the TIV.