Gmina Besko is a rural gmina (administrative district) in Sanok County, Subcarpathian Voivodeship, in south-eastern Poland.

Its seat is the village of Besko, which lies approximately 20 kilometres (12 mi) west of Sanok and 51 km (32 mi) south of the regional capital Rzeszów.

The gmina covers an area of 27.6 square kilometres (10.7 sq mi), and as of 2006 its total population is 4,242.

[1] Ethnic groups in the region include Poles and Pogorzans.

The victims include Poles and Ukrainians, one woman, and a priest.