Tarnawa Niżna [tarˈnava ˈɲiʐna] 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-east of Lutowiska, 37 km (23 mi) south-east of Ustrzyki Dolne, and 116 km (72 mi) south-east of the regional capital Rzeszów.