A touch panel includes an insulating base, a plurality of first sensing electrodes, a plurality of second sensing electrodes and a plurality of third sensing electrodes. The insulating base has a first surface and a second surface. The first sensing electrodes and the second sensing electrodes are disposed on the first surface of the insulating base, and electrically isolated from each other. The third sensing electrodes are disposed on the second surface of the insulating base, and each third sensing electrode at least partially overlaps a portion of the first sensing electrodes and a portion of the second sensing electrodes.