An all-terrain vehicle has a folding rear seat. The rear seat has a seating surface disposed between a pair of tire houses, a backrest disposed in a vehicle lateral direction at the rear of a front end portion of the seating surface, and a partition wall coupled with the backrest to define a front wall of the cargo deck. A lower end portion of the backrest supported to be rotatable forward with respect to the all-terrain vehicle about lower rotation axes arranged in the vehicle lateral direction. A partition wall is supported to be rotatable forward with respect to the all-terrain vehicle about upper rotation axes located above the lower rotation axes. The upper rotation axes are rotatably supported by the backrest.