The invention discloses a rotary seat for a limo. The rotary seat structurally comprises a music player, adjustable backrests, shoulder back cushions, a first headrest, a second headrest, safety beltsand seat cushions. The music player and the seat cushions are fixed through screws, the backs of the seat cushions are connected with the adjustable backrests through shafts, the upper portions of the adjustable backrests are fixedly connected with the shoulder back cushions, the upper portions of the shoulder back cushions are movably connected with the first headrest through fixing rods, the second headrest is arranged on the left side of the first headrest, the safety belts are arranged on the shoulder back cushions, and the lower portions of the safety belts and the seat cushions are sewntogether. Music playing can be freely controlled when the seat is used, the use comfort is effectively improved, and the value of the equipment is improved.