A vehicle includes a pair of front wheels, at least a pair of rear wheels, a frame portion supported by the pair of front wheels and the pair of rear wheels, a first seat portion and a second seat portion supported by the frame portion and arranged side by side in a width direction of the vehicle, a steering wheel in front of the first seat portion, and a roll-over protection cage supported by the frame portion and covering the first seat portion, the second seat portion and the steering wheel. The first seat portion includes a first seat back portion which has a first backrest surface. The second seat portion includes a second seat back portion which has a second backrest surface. The first seat portion and the second seat portion are adjacent to each other in a width direction of the vehicle. At a height of a lower end of the steering wheel, a center of the second backrest surface is at a more rearward position than a center of the first backrest surface.