A makeup base for skin that is applied to the skin before applying a makeup cosmetic is provided. The makeup base is not smeared or removed by sweat or cold water, but, when rubbed with warm water, is easily removed from the skin together with the makeup cosmetic and without using a cosmetic cleanser. The makeup base includes a water-containing aqueous phase as a continuous phase, which includes (a) a vinyl acetate polymer, (b) polyhydric alcohol, and (c) a hydrophilic nonionic surfactant. The (a) the vinyl acetate polymer is 0.5 to 7 mass % in the makeup base and is dispersed as particles in the aqueous phase, (b) the polyhydric alcohol is 0.5 to 5.5 parts by mass relative to 1 part by mass of (a) the vinyl acetate polymer, and (c) the hydrophilic nonionic surfactant is 1 to 5 mass % in the makeup base.