[Problem] To provide a makeup base for skin that is applied to the skin before applying foundation and the like. The makeup base is not smeared or removed by sweat or cold water, but, when rubbed with warm water, it can be easily removed from the skin together with the makeup cosmetic without using a cleanser such as a makeup remover or a face wash. [Solution] A makeup base for skin applied to the skin before applying a makeup cosmetic for skin, the makeup base comprising a water-containing aqueous phase as a continuous phase and containing: (a) a vinyl acetate polymer, (b) polyhydric alcohol, and (c) a hydrophilic nonionic surfactant, wherein (a) the vinyl acetate polymer is 0.5 to 7 mass% in the makeup base and is dispersed as particles in the aqueous phase, (b) the polyhydric alcohol is 0.5 to 5.5 parts by mass relative to 1 part by mass of (a) the vinyl acetate polymer, and (c) the hydrophilic nonionic surfactant is 1 to 5 mass % in the makeup base.