A light guide lens includes a lens body having a light incidence surface and a light emission surface, a plurality of refraction structures formed on the light incidence surface, and a plurality of reflection structures formed on the light emission surface. The refraction structures send incoming light rays to the light emission surface by refraction. Each of the refraction structures turns incoming light rays coming in all directions into refracted parallel light rays. The refracted parallel light rays arriving from the refraction structures reflect off the corresponding reflection structures and then laterally exit the lens body. The refracted parallel light rays arriving from each of the refraction structures travel to a corresponding one of the reflection structures, such that eventually the incoming light rays exit laterally. The present invention further provides a light emitting diode package structure having the light guide lens.