Borutta is a village and comune located in the Metropolitan City of Sassari within the autonomous island region of Sardinia, Italy. Geographically, it is situated approximately 30 kilometres (19 mi) southeast of Sassari and about 150 kilometres (93 mi) north of Cagliari.
The municipality has a small population consisting of 244 inhabitants. It serves as a rural settlement within the northern portion of the island's administrative divisions.