A rear structure (10) of a vehicle is provided in which a lower back reinforcement (16) is provided longitudinally forward of a lower back panel (12). A gusset (34) connects the lower back reinforcement (16) and a rear floor side member (20) in a longitudinally and laterally oblique direction. Accordingly, when a collision load is applied to the vehicle from an oblique rear direction of the vehicle, the change in the angle formed by the lower back reinforcement (16) and the rear floor side member (20) is suppressed and the rigidity against such a collision load is thus improved.