An electronic substrate, a manufacturing method thereof and a display panel are provided. The electronic substrate includes a base substrate as well as a photosensitive unit and a touch structure which are provided on the base substrate. The photosensitive unit includes a first electrode layer, and the touch structure includes a first touch electrode layer. The first electrode layer and the first touch electrode layer are in a same first conductive layer and made of a same material, and the first electrode layer and the first touch electrode layer insulated from each other.