Brzegi Górne [ˈbʐɛɡʲi ˈɡurnɛ], until 1968 Berehy Górne (Береги Горішні) is a village in the administrative district of Gmina Lutowiska, within Bieszczady County, Subcarpathian Voivodeship, in south-eastern Poland, close to the border with Ukraine. It lies approximately 16 kilometres (10 mi) south-west of Lutowiska, 33 km (21 mi) south of Ustrzyki Dolne, and 107 km (66 mi) south of the regional capital Rzeszów.