Mutiloa is a town and municipality in the province of Gipuzkoa, within the autonomous community of the Basque Country in northern Spain. It lies in the Goierri region, an inland area of Gipuzkoa known for its rural character and small towns.
The municipality is one of the smaller settlements of the Goierri comarca, a district in the south of the province. As a municipality, Mutiloa covers both the town itself and the surrounding rural territory.