The cost to reupholster car seats depends on the type of material, the type of seat, and the number that need to be reupholstered. Luxury car seats are typically made from leather or a high quality, high durability fabric. As such, the cost to reupholster those types of seats runs approximately $350 apiece. Standard vinyl material is not very expensive, and so the cost runs about $125 per seat. To restore your seats to factory quality, be prepared to spend about $225 per seat. Of course, the quality of the material and the labor cost will greatly affect the cost of the job.