An embodiment relaxation seat for a vehicle includes a seat cushion lower frame configured to be mounted on a seat rail, a seat cushion upper frame connected to the seat cushion lower frame in a tilting-enabled manner, a seat back frame connected to the seat cushion upper frame, a locking device mounted at a predetermined position on the seat cushion upper frame, a front link hinge-connecting between the seat cushion upper frame and a front end portion of the seat cushion lower frame, a rear link hinge-connecting between the seat cushion upper frame and a rear end portion of the seat cushion lower frame, and a support bar connecting between the locking device and the front link in a manner that is movable backward and forward and configured to support the front link for rotation or fixation thereof.