A viewing angle control element and a display module are provided. The viewing angle control element includes a first substrate, a plurality of first spacer units, a plurality of second spacer units, and a second substrate. The plurality of first spacer units are disposed on the first substrate. The plurality of second spacer units are respectively disposed on the plurality of first spacer units. The second substrate is disposed on the plurality of second spacer units. A reflectivity of the plurality of first spacer units is greater than a reflectivity of the plurality of second spacer units.