Two-dimensional (2D) materials have attracted considerable attention due to their unique physicochemical properties and significant potential in energy-related applications. Polymeric carbon nitrides (PCNs) with 2D stacked architecture show promise as photocatalysts for solar-to-fuel conversion and as versatile 2D semiconductors. However, the lack of a clear definition of the exact structural model of these materials limits our fundamental understanding of their unique properties. Here, we investigate the structure-induced optical properties of PCNs through \textit{ab initio} calculations. Our study on the electronic and optical properties of PCNs highlights the significant influence of structure on their behavior, especially near band edges. The analysis reveals that the degree of condensation and corrugation influences the electron/hole localization and the energy levels of $\pi$ electrons, which are crucial for the optical behavior. In addition, the microstructures of 2D configurations lead to divergent optical properties in 3D configurations, with characteristic peaks identified at 350 nm and interlayer interactions ranging from 400 to 500 nm, depending on the specific microstructures. Through observations over 2D and 3D structures, we elucidate exciton photophysical processes in PCN materials. This highlights the substantial differences in optical properties between actual 2D and 3D structures, while also demonstrating the potential for carrier and energy transport mechanisms to occur perpendicular to the plane. Finally, our results provide deep insights into the understanding of previously hidden microstructural, electronic, and optical properties of PCNs, paving the way for further performance and property enhancements in this class of materials.
