Based on the panel data of 31 provinces in China from 2001 to 2021, the local Moran’s I was drown by ArcGIS software, and then Stata17.0 was used to establish the spatial Durbin model, and the spatial spillover effect of industrial structure change on the urban-rural income gap was deeply studied. The results are as follows. The rationalization and optimization of industrial structure and the urban-rural income gap all have spatial agglomeration characteristics, and the rationalization of industrial structure and the urban-rural income gap have the regional consistency. The positive effects of the rationalization of industrial structure in this region and neighboring regions are superimposed on each other, which significantly accelerates the convergence of urban-rural income gap. The urban-rural income gap in this region significantly diverges under the influence of the optimization of the industrial structure in this region, while it significantly converges under the influence of the optimization of the industrial structure in neighboring areas. Although the convergent effect of the indirect effect offsets the divergent effect of the direct effect, the total effect is not statistically significant.