Roztoki Górne [rɔsˈtɔkʲi ˈɡurnɛ] is a village in the administrative district of Gmina Cisna, within Lesko County, Subcarpathian Voivodeship, in south-eastern Poland, close to the border with Slovakia. It lies approximately 7 kilometres (4 mi) south of Cisna, 36 km (22 mi) south of Lesko, and 101 km (63 mi) south of the regional capital Rzeszów.