There is provided a vehicle seat including: a seat back frame standing from a seat rear end side of a seat cushion, a left and right pair of cushion frames, the seat back frame being supported to be tiltable in a seat front-and-rear direction, and the seat back frame structuring a framework of a seat back; and a seat back panel that is provided at the seat rear side of the seat back frame, an upper frame structuring an upper end portion at the seat rear side of the seat back frame, an upper end portion of the seat back panel being disposed at the seat upper side relative to the upper frame, and the seat back panel displacing toward the seat lower side when an impact load is applied from the upper side of the seat back.