A vehicle seat is provided in which a shock reducing member provides an optimum state both under a usual (normal) seating load and in a rear-end collision load, the sinking (moving) amount of the passenger's body to the vehicle rear at the time of rear-end collision can be increased, and a shock applied to a passenger at the time of rear-end collision can be reduced effectively, independently from a headrest. A vehicle seat includes a seat back frame, a headrest, a pressure receiving member connected to the seat back frame via wires, and a rotating member disposed at least on one side of side parts on both sides of the seat back frame. The rotating member is rotated by a predetermined impact load applied to the pressure receiving member, and comes into contact with the seat back frame, whereby the rotating is inhibited.