Lipie [ˈlʲipʲɛ] is a village in the administrative district of Gmina Czarna, within Bieszczady County, Subcarpathian Voivodeship, in south-eastern Poland, close to the border with Ukraine. It lies approximately 4 kilometres (2 mi) south-east of Czarna, 17 km (11 mi) south-east of Ustrzyki Dolne, and 96 km (60 mi) south-east of the regional capital Rzeszów.