Nietuszkowo is a village located in the administrative district of Gmina Sianów, within Koszalin County, West Pomeranian Voivodeship, in north-western Poland. It is situated approximately 10 kilometres (6 mi) south-west of Sianów, 6 kilometres (4 mi) south-east of Koszalin, and 137 kilometres (85 mi) north-east of the regional capital Szczecin.
The village is part of the historical region of Pomerania. Its geographical coordinates place it within the agricultural and forested landscape characteristic of the West Pomeranian Voivodeship. Like many rural communities in Poland, Nietuszkowo's economy is primarily agricultural, though its proximity to Koszalin, a larger urban center, also connects it to broader regional services and employment.