A lifting toilet seat including a structure of a toilet seat to be caused to lift and go down by a raising device and comprising: a toilet seat; a frame member which supports the toilet seat, is provided with a railing at both lateral upper sides of the toilet seat and also with a grip at the front upper side of the toilet seat and further provided at the lower end with a fulcrum at the front lower side of the toilet seat; and a base having a connecting part with which the fulcrum of the frame member is pivotally connected, the grip being provided at an upper end of a projection projecting upwards from a position located forward of and away from the railing.