Proposed is a folding seat which can be folded by manipulating a lever at various positions so as to improve the utilization of space around the folding seat. The folding seat includes: a seat frame; a seat back frame located at a rear of the seat frame and coupled rotatably to the seat frame or a vehicle; and a first latch part provided with a side support, a first end of the side support being coupled to the vehicle and a second end of the side support being coupled to the rear of the seat frame through a rotation shaft such that the seat frame is rotatable.