A two-phase immersion-type heat dissipation structure having a porous structure is provided. The two-phase immersion-type heat dissipation structure includes a heat dissipation substrate, a plurality of fins, and a reinforcement frame. The heat dissipation substrate has a fin surface and a non-fin surface that face away from each other, the non-fin surface is configured to be in contact with a heat source immersed in a two-phase coolant, and the fins are integrally formed on the fin surface. A porous structure is covered onto at least one portion of the fin surface and at least one portion of the plurality of fins, and has a porosity of from 10% to 50% and a thickness that is from 0.1 mm to 1 mm. The reinforcement frame is bonded to the heat dissipation substrate and surrounds another one portion of the plurality of fins.