A touch panel includes a substrate, a touch sensing element, a plurality of transmission lines, a first frame structure, and a second frame structure is provided. The touch sensing element is disposed on the substrate to define an active region. The transmission lines are connected to the touch sensing element. The first frame structure is disposed on the substrate and surrounding the active region to define a first periphery region. The transmission lines are at least partially located on a top surface of the first frame structure. The second frame structure is disposed on the substrate and surrounding the first frame structure, wherein the second frame structure is disposed at an outer border of the first periphery region. A material of the first frame structure is different from a material of the second frame structure.