To reduce the damage to the inner portion of a seat back caused by the mounting part of a headrest on the seat back. A vehicle seat (S) includes a headrest guide (6) having an insertion hole (6A) into which a headrest stay (12) of a headrest (S3) is inserted, a holder (8) mounted on a seat back frame (2) and configured to hold the headrest guide (6), and a cover member (10) configured to cover at least a part of the outer surfaces of the headrest guide (6) and the holder (8) and detachable from the seat back frame (2).