Łukowa [wuˈkɔva] is a village in Biłgoraj County, Lublin Voivodeship, in eastern Poland. It is the seat of the gmina (administrative district) called Gmina Łukowa. It lies approximately 23 kilometres (14 mi) south-east of Biłgoraj and 100 km (62 mi) south of the regional capital Lublin.