The Independent Spirit Award for Best Breakthrough Performance is an award presented annually at the Independent Spirit Awards to honor outstanding performances given by a new talent in an independent film. It was first presented in 1995 at the 10th Independent Spirit Awards as Best Debut Performance, which was won by Sean Nelson for his performance in the film Fresh.

The 39th Film Independent Spirit Awards, honoring the best independent films and television series of 2023, were presented by Film Independent on February 25, 2024. The ceremony took place at the Santa Monica Pier in Santa Monica, California, and was hosted by American actress and comedian Aidy Bryant. For the second year in a row, the ceremony was streamed live on the YouTube channels of both IMDb and Film Independent, among other social platforms.