To address the issue of insufficient toughness in matt hybrid powder coatings，which fail to meet market demands of secondary molding，when subjected to external impacts or stretching，resulting from their rough surface and high internal stress. The impact of epoxy resin with different synthesis processes，polyester resin with varying acid values and viscosity，and different types of matting fillers on the matting performance and toughness of matt hybrid powder coatings were investigated. The results indicated that the epoxy with different synthetic processes and polyester with varying acid values and viscosity，matting fillers，significantly influenced the performance of matt hybrid powder coatings. The coating prepared by using the two-step epoxy boasted a lower gloss and superior delayed bending performance. The polyester，featuring an acid value of approximately 43 mgKOH/g and a viscosity ranging from 5 600 mPa·s to 6 200 mPa·s，exhibited enhanced toughness. The selection of titanium dioxide as the primary filler and the particle size distribution of the powder coatings falls within the range of 20-80 μm was more conducive to achieving both low gloss and high toughness.