This study investigates the impact of artificial intelligence (AI) on economic structure (ES) transformation within a low-carbon economy.Focusing on ES advancement and rationalisation, an empirical model is established incorporating control variables such as policy, openness, informatisation, and population density.Using dynamic panel analysis, results show that AI significantly promotes both ES advancement and rationalisation at the 1% level in the first lagged period.The findings indicate that AI enhances industrial efficiency and supports green development, playing a crucial role in driving sustainable, high-quality economic growth.This research provides valuable insights for policymakers seeking to integrate AI into low-carbon economic strategies.