VEHICLE SEAT

Provided is a vehicle seat having a high absorbing efficiency of impact energy upon rear end collision. A vehicle seat S includes a pair of side frames 15 that are arranged on the side, and lower frames 17 and 18 that connect lower portions of the pair of side frames 15 to each other; in which a narrow portion 17e including: a horizontal portion 17f formed inside the pair of side frames 15 along a longitudinal direction with a flexibility against a load equal to or more than a predetermined impact load, and an inclined portion 17h extending from the horizontal portion 17f via a bent portion 17g inside the pair of side frames 15 is formed on the lower frames 17 and 18.