In a vehicle seat that has a seat back and a headrest attached to an upper portion of the seat back, the seat back has an upper frame member that extends in the width direction at an upper portion. The upper frame member and the headrest are structured such that a second distance is greater than a first distance. The first distance is a horizontal distance, between a front surface first portion of the headrest and a head of a head restraint measuring device (HRMD) that is attached to an H-point device seated in the seat, that has been measured by the head restraint measuring device. The second distance is a horizontal distance between the front surface first portion of the headrest and a front surface of the upper frame member that is positioned to the rear of the front surface first portion.