The present invention provides a coating agent for leather, the coating agent containing: in terms of solid content ratio, (I) an aqueous urethane resin; (II) a matting agent; and (III) a silicone acryl graft copolymer resin emulsion in which the weight ratio of a polyorganosiloxane represented by a specified formula relative to acrylic ester units or methacrylic ester units is 50:50 to 90:10, and a leather on which a coating by the coating agent for leather is formed. This coating agent for leather has exceptional wear resistance and anti-fouling properties, and a leather on which a coating by the coating agent is formed can maintain a high-quality external appearance and high wear resistance.