Gorno Nerezi (Macedonian: Горно Нерези, Albanian: Nerez i Epërm) is a village in the municipality of Karpoš, North Macedonia.

Located in Gorno Nerezi is the Church of St. Panteleimon, dedicated to the protector of health.

The church was constructed in 1164 by order of Alexius Angelus Comnenus, a member of the imperial family.

The frescoes are famous examples of Comnenian Age Byzantine Art.

According to the 1467-68 Ottoman defter, Nerezi appears as being inhabited by an Orthodox Albanian population.