Paluzza (Friulian: Paluce) is a Northeast comune (municipality) with a population of 2,217 (December 31, 2015) in the province of Udine in Friuli-Venezia Giulia. The village is located about 75 kilometers north-west of Udine in the Valle del But, on the eponymous river, bordering Austria and belongs to the Mountain Community della Carnia.