Łukowe [wuˈkɔvɛ] is a village in the administrative district of Gmina Zagórz, within Sanok County, Subcarpathian Voivodeship, in south-eastern Poland. It lies approximately 12 kilometres (7 mi) south of Zagórz, 15 km (9 mi) south of Sanok, and 71 km (44 mi) south of the regional capital Rzeszów.