A paintball gun percussion structure includes a gun body, a triggering barrel and a rear guiding rod. The gun body has an air chamber adapted to receive the triggering barrel and the rear guiding rod. The air chamber comprises a first air passage way and a second air passage way. The triggering barrel comprises a stopper located between the first air passage way and the second air passage way of the air chamber. The rear guiding rod has a piston corresponding to an air inlet of the triggering barrel. By means of the first air passage way and the second air passage way to activate the stopper reciprocating movement in the air chamber to fire a paintball bullet.