Gayo Lues Regency (Indonesian: Kabupaten Gayo Lues) is a regency in the Aceh Special Region of Indonesia.

The regency was created on 10 April 2002 under Statute UU 4/2002 from the northern part of Aceh Tenggara (Southeast Aceh Regency).

The regency covers an area of 5,549.91 square kilometres and had a population of 79,560 at the 2010 Census[2] and 99,532 at the 2020 Census;[3] the official estimate as at mid 2023 was 104,856 (comprising 52,672 males and 52,184 females).

[4] Ninety percent of the inhabitants make their living from farming and other food production.

[6] The regency is divided administratively into eleven districts (kecamatan), listed below with their areas and their populations at the 2010 Census[2] and the 2020 Census,[3] together with the official estimates as at mid 2023.