The present invention relates to a dive seat for a vehicle capable of increasing space efficiency by fold-and-dive operation towards a floor. This interference to a heat transfer sheet is fully removed to satisfy an allowable appropriate height of a headrest by using a dive link assembly (100) for moving the seat in lower and rear directions towards the floor by connecting the floor and the seat and interlocking with the folding operation of a seatback. The design compatibility of a vehicle seat is excellent. The adjustment of forward and backward slide position of the heat transfer sheet can be free as a front heat transfer sheet and a predetermined separation space are secured in a completed dive operation condition. A rear cargo space can be efficiently used as the generation of a clearance between a rear trunk floor and the seatback can be naturally blocked in the completed dive operation condition.
