Lower Boro is a locality in the Goulburn Mulwaree Council area, New South Wales, Australia. 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 , Lower Boro had a population of 176.
Lower Boro has a number of heritage-listed sites, including: