A vehicle seat having a seat back and seat cushion connected to the seat back, the seat back and seat cushion being retractable to a retraction floor disposed lower than a vehicle body floor, is described. The vehicle seat includes: a support base connected to the vehicle body floor, disposed below the seat cushion, and pivotally connected to a lower end of the seat back; a detachable leg having an upper end attached to the seat cushion and lower end connectable to the support base; a leg retaining member attached to the support base to detachably retain the lower end of the detachable leg; and a base cover that covers the support base. The leg retaining member is disposed at a rear side of a front end of a portion of the base cover in a front to back direction of the seat to cover the support base from above.