Disclosed are a primer composition having photochromic property and impact resistance for coating transparent materials and a photochromic transparent material having a primer layer formed by coating and curing the primer composition. The primer composition for coating transparent materials comprises: a) 5-90 parts by weight of a polyurethane containing Bronsted salt; b) 5-50 parts by weight of a polyepoxy resin; and c) 140 parts by weight of a photochromic dye, based on 100 parts by weight of the total primer composition. The photochromic transparent material having a primer layer formed by coating and curing the primer composition shows excellent photochromic property and impact resistance.