The invention relates to a seat with a backrest stepping adjustment structure. A backrest skeleton rotates around a pivot shaft relative to a cushion skeleton, the cushion skeleton is slidably supported on a base, and the cushion skeleton is slid at least between the first position and the second position. The adjustment structure is provided with a backrest trigger and a link gear blocking piece,wherein the backrest trigger is fixedly connected with the backrest skeleton, the link gear blocking piece is movably connected with the cushion skeleton, and the backrest trigger is provided with astop part which protrudes inwards. When the cushion skeleton is located at the first position, the link gear blocking piece makes contact with the stop part to limit the first pivot range of the backrest skeleton relative to the cushion skeleton; when the cushion skeleton is located at the second position, the link gear blocking piece cannot make contact with the stop part, so that the second pivot range of the backrest skeleton relative to the cushion skeleton is limited. According to the seat with the backrest stepping adjustment structure, the range of the backrest can be adjusted accordingto the need, so that when the seat is at different positions, the adjusting ranges of the backrest are different, and good ride comfort is provided.