The present disclosure relates to a noise control apparatus, vehicle having the same and method for controlling the vehicle to reduce indoor noise. In accordance with an aspect of disclosure, the vehicle collects sound by using a sound collector while driving the vehicle; detects vibration occurring in the vehicle by using a vibration detector; detects an occupant in the vehicle by using an occupant detector; generates a virtual reference signal based on an actual reference signal for the detected vibration; acquires location information of the occupant's ear based on the occupant information; generates a virtual error signal based on the acquired ear location information and the actual noise signal for the collected sound; generates a noise control signal based on the virtual error signal and the virtual reference signal; and outputs the generated noise control signal as sound.