A towing vehicle includes a vehicle body, a coupling device, a floor board, and a step. The coupling device is disposed at a rear portion of the vehicle body to connect a towing object to the vehicle body. The floor board is disposed in the vehicle body. The step is disposed in the vehicle body at a position lower than the floor board to form a level difference between the step and the floor board. The step includes an upper surface and a plurality of sides that bounds the upper surface. The plurality of sides includes at a rear portion of the upper surface a rear side that extends rearward and outward from the floor board. The vehicle body includes a rear surface that extends upward from the rear side.