A spare tire storage structure for a vehicle, in which a spare tire is placed horizontally on a rear floor of the vehicle with a part thereof projected upward from a main surface of the rear floor. The structure includes: a guide stopper provided adjacent to and in front of the spare tire, which deforms to be bent upon contact with a front portion of the spare tire that is moved forward in a vehicle collision, and lifts and guides the front portion of the spare tire upward. A portion of the guide stopper that deforms to be bent is configured to absorb a kinetic energy generated by the forward movement of the spare tire.