Lower Boro is a locality in the Goulburn Mulwaree Council area, New South Wales, Australia.

[2][3] It is located about 16 km southeast of Tarago.

The link from Tarago to Windellama, which is part of a link from Canberra to Nerriga and Nowra, passes through the northern part of the locality.

At the 2016 census, Lower Boro had a population of 176.

[4] Lower Boro has a number of heritage-listed sites, including: