The invention relates to the technical field of substrate manufacture, in particular to a bottom emission substrate, a display device and a manufacturing method of the substrate, and the bottom emission substrate is used for improving the light utilization rate and reducing the influence due to reflection of ambient light, so as to improve the display effect of the display device. The invention discloses the bottom emission substrate which comprises a substrate, black matrix layers arranged on the substrate and provided with a plurality of opening regions and a plurality of non-opening regions, and array substrate units arranged on the black matrix layers, wherein the projections, on the black matrix layers, of the metal layers in the array substrate units are positioned in the plurality of non-opening regions of the black matrix layers. Meanwhile, the invention further discloses the manufacturing method of the bottom emission substrate and the display device comprising the bottom emission substrate.