A color filter substrate, a display panel and a display device are provided. The color filter substrate includes a base plate and a color filter layer formed on the base plate, a photoluminescent layer arranged at a side of the color filter layer away from the base plate, and a brightness enhancement structure arranged at the side of the color filter layer away from the base plate. In the color filter substrate, by arranging the photoluminescent layer and the brightness enhancement structure at the side of the color filter layer away from the base plate, the color filter substrate has a better color gamut and the brightness at a light-outgoing side is increased.