The invention discloses an apparatus for reclining a rear seat for a vehicle which includes a cushion frame having a front end and a rear end, respectively, and rotatably mounted to a floor through a link. The cushion frame is connected to the floor via a motor driver to rotationally move forward as the motor driver operates. A back frame has a lower end rotatably mounted to the rear end of the cushion frame and an upper end having a connector connected to a vehicle body. A fastener is fixedly mounted to the vehicle body and adjacent to the upper end of the back frame. The fastener is rotatably connected to the connector.