A retractable mirror assembly for a vehicle which retracts towards and extends away from a vehicle body wherein the mirror compensates for the change in position so that the same perspective is maintained. The mirror assembly comprises the vehicle body in which a mirror housing that surrounds a mirror backing plate having a mirror glass is retracted and expanded to and from the vehicle body. A second support bracket and a stationary bracket are connected and move in relation to one another in order to rotate the mirror backing plate and mirror so that the mirror maintains the same perspective while the mirror assembly is being retracted and expanded to and from the vehicle body.