Occlusion perception, a critical foundation for human-level spatial understanding, embodies the challenge of integrating visual recognition and reasoning. Though multimodal large language models (MLLMs) have demonstrated remarkable capabilities, their performance on occlusion perception remains under-explored. To address this gap, we introduce O-Bench, the first visual question answering (VQA) benchmark specifically designed for occlusion perception. Based on SA-1B, we construct 1,365 images featuring semantically coherent occlusion scenarios through a novel layered synthesis approach. Upon this foundation, we annotate 4,588 question-answer pairs in total across five tailored tasks, employing a reliable, semi-automatic workflow. Our extensive evaluation of 22 representative MLLMs against the human baseline reveals a significant performance gap between current MLLMs and humans, which, we find, cannot be sufficiently bridged by model scaling or thinking process. We further identify three typical failure patterns, including an overly conservative bias, a fragile gestalt prediction, and a struggle with quantitative tasks. We believe O-Bench can not only provide a vital evaluation tool for occlusion perception, but also inspire the development of MLLMs for better visual intelligence. Our benchmark will be made publicly available upon paper publication.
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