Iran due to its unique condition in terms of tourist attraction and because of the specific location and a variety of natural resources and human Phenomena, that different regions of the country including Guilan province has a typical position in terms of tourism which attracts a lot of tourists. By itself, ecological, environmental, cultural, historical and religious attraction in the north, we will see more development in the tourism industry by formulating and scientific solutions and preservation of cultural values and the environment. In this research, a descriptive– analytical approach has been taken in order to achieve mentioned goals. Also major sources of tourism are identified by field and library (Book, Magazines, Relevant document) study and with SWOT pattern, strengths, weakness, threats and opportunities will be specified and analyzed. The present research with fundamental question that whether tourism development reduces the effects of economic sanctions? Based on this assumption that, the development of tourism can reduce the effects of economic sanctions and we can use tourism industry as a means to deal with economic sanctions and create employment opportunities, distribution of income, foreign exchange increase, reducing migration, raising the living standard, regional balancing, transferring value to unprivileged area, development of rural and urban communities and the cultural and ethnic unity for the attainment of national unity.