<p>The present invention contributes to improving a commercial value for a vehicle by providing a reclining function to a rear seat of a sedan with inexpensive and simple composition to improve passenger convenience on a rear seat. To achieve this, according to the present invention, a rear seat for a vehicle comprises: a base frame; a cushion frame installed to be moved back and forth; a back frame wherein a lower end portion is rotationally connected to the cushion frame and an upper end portion is rotationally fixated on a vehicle body; an operating lever installed in the front of the cushion frame; and a locking means provided to fixate the cushion frame.</p>
