A vehicle lower structure includes: a passenger compartment front wall lower portion separating a vehicle-body front portion and a passenger compartment; and a tunnel portion extending toward a vehicle rear side from a central part of the passenger compartment front wall lower portion in a vehicle width direction and projecting toward a vehicle upper side relative to a vehicle body floor. The tunnel portion includes: a rear tunnel constituent portion, a sectional shape thereof perpendicular to an extending direction of the tunnel portion being a semipolygonal shape; and a front tunnel constituent portion, the front tunnel constituent portion being adjacent to a vehicle front side of the rear tunnel constituent portion, a sectional shape thereof perpendicular to the extending direction of the tunnel portion being a semipolygonal section and the number of corners thereof being larger than the number of corners of the rear tunnel constituent portion.