To provide a seat structure for a vehicle of which the operability is good, and by which accessing a baggage housing space under a seat cushion can easily be performed.

A housing section 5 for housing baggages is provided under the seat cushion 3, and a hinge mechanism 6 which turnably supports one end of the seat cushion is inserted between one end 3A of the seat cushion 3 and a seat frame 4. At least at one of an opened position wherein the seat cushion 3 is turned up around the hinge mechanism 6, and a closed position wherein the seat cushion 3 is laid, the seat cushion is held by a locking means 8. At the same time, a releasing means 9 which releases the locked state of the seat cushion by the locking means 8 is provided on a side surface 33 of the seat cushion.