A cowl structure includes a cowl main body and a gutter extension. The cowl main body runs along a lower edge of a windshield, and has (i) a gutter open toward a vehicle upper side, (ii) an inlet port through a rear wall portion for drawing outside air into a vehicle cabin, and (iii) a glass support that supports a lower end of the windshield. The gutter extension (a) extends forwardly and downwardly from a front end of the glass support (b) has a length in the vehicle width direction, (c) is concave toward the vehicle upper side, (d) is located in a range of the vehicle width direction that includes a range of the inlet port, and (e) includes a water drainage outlet that causes water received by the gutter extension to fall from a position offset in the vehicle width direction with respect to the inlet port.