Single-photon LiDAR (SPL) based on single-photon avalanche diode (SPAD) sensing enables time-resolved photon measurements with extreme sensitivity, offering unique potential for active 3D perception in photon-starved scenarios.However, real-world single photon perception remains fundamentally challenging due to unique measurement noise and complex multi-return transient phenomena, which jointly complicate geometric reconstruction and semantic scene understanding. Despite growing interest in SPAD-based sensing, existing studies are largely limited to simulated data or small-scale controlled captures. As a result, systematic evaluation of real-world single photon perception across depth estimation, multi-view reconstruction, and 3D semantic understanding remains underexplored. To bridge this gap, we introduce SP-TransientBench (STB), a real-captured multi-task benchmark for single photon perception. SP-TransientBenc comprises 10 diverse scenes and 10,297 views captured using a solid-state single-photon LiDAR at $256\times192$ resolution. Each view provides full time-of-flight histograms with multi-return behavior,standardized metadata, and calibrated camera poses for multi-view evaluation. We further provide 13-class 3D semantic annotations for selected scenes. By providing dedicated data splits and evaluation protocols for each task, STB enables consistent and reproducible benchmarking of real-world single photon perception across multiple 3D vision problems. The dataset and code will be released upon acceptance.

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