Masarac is a municipality in the comarca of Alt Empordà, in the province of Girona, within the autonomous community of Catalonia, Spain. It is located in the northeastern part of the country, in the historic and cultural region of Catalonia.
As a municipality, Masarac forms part of the local administrative structure of Alt Empordà, one of the comarques that make up the province of Girona. The area lies within the broader Catalan territory and shares in the administrative and geographic framework common to the municipalities of this part of Spain.
Masarac is one of the smaller settlements of the Alt Empordà comarca, and its identity is tied to the surrounding Catalan countryside and the municipal organization typical of the region.