Provided is a vehicle seat which has a simple structure, prevents the lower back region of an occupant from sinking into the seat back, induces backward rotation of the entire upper body when a rear-end collision occurs, and reduces the degree to which the neck region of the occupant independently tilts backward, and is therefore able to effectively reduce the load on the neck region and so on of the occupant. A vehicle seat is provided with a neck-burden reduction element that, during a rear-end collision, causes a greater amount of backward movement of a connection point between the neck region and a torso region of the occupant than the amount of backward movement of a lower torso region of the occupant, and causes an upper torso region of the occupant to sink into the seat back.