A rear structure of a vehicle comprising: a pair of side members which are disposed at side portions of a vehicle body and extend in a front-to-rear direction of the vehicle body; a first cross member which extends in a widthwise direction of the vehicle body and connects the pair of side members each other; a center member which extends from a central portion of the first cross member in the widthwise direction to the front in the front-to-rear direction; a pair of connecting members which extend in the front-to-rear direction at a rear side of the first cross member in the front-to-rear direction, which are connected to the center member at front ends thereof and of which rear ends extend outwards in the widthwise direction towards the side members and are connected to the side members; and a second cross member which extends in the widthwise direction at the rear side of the first cross member in the front-to-rear direction and connects the pair of connecting members each other, wherein each of the side members is formed with a step portion which rises in a step-like fashion, in an up-to-down direction of the vehicle body, a height of portions of the side members which are situated further rearwards than the step portions in the front-to-rear direction is higher than a height of portions of the side members which are situated further forwards than the step portions in the front-to-rear direction, and the rear ends of the connecting members are connected to the side members in positions which are situated further rearwards than the step portions in the front-to-rear direction, characterized in that the first cross member is provided between the step portions of the pair of side members. a pair of side members which are disposed at side portions of a vehicle body and extend in a front-to-rear direction of the vehicle body; a first cross member which extends in a widthwise direction of the vehicle body and connects the pair of side members each other; a center member which extends from a central portion of the first cross member in the widthwise direction to the front in the front-to-rear direction; a pair of connecting members which extend in the front-to-rear direction at a rear side of the first cross member in the front-to-rear direction, which are connected to the center member at front ends thereof and of which rear ends extend outwards in the widthwise direction towards the side members and are connected to the side members; and a second cross member which extends in the widthwise direction at the rear side of the first cross member in the front-to-rear direction and connects the pair of connecting members each other, wherein each of the side members is formed with a step portion which rises in a step-like fashion, in an up-to-down direction of the vehicle body, a height of portions of the side members which are situated further rearwards than the step portions in the front-to-rear direction is higher than a height of portions of the side members which are situated further forwards than the step portions in the front-to-rear direction, and the rear ends of the connecting members are connected to the side members in positions which are situated further rearwards than the step portions in the front-to-rear direction, characterized in that the first cross member is provided between the step portions of the pair of side members.