This study focuses on dynamic mechanical properties of gyroid TPMS structure and their functionally graded design. Numerical impact model is constructed by finite element method, and its effectiveness is validated through Split Hopkinson Pressure Bar experiment. The influence of impact velocity and density on mechanical response is systematically investigated. Moreover, we computationally analyze the dynamic response of gyroid structures with different gradient thickness, which exhibit increase energy absorption performance (up to 15.56%) compared to uniform structure. The dynamic responses of TPMS structures are theoretically predicted using rigid-perfectly plastic-locking and D-rigid-plastic hardening models, highlighting their potential for predicting dynamic mechanical response.