The tourism industry, including the hospitality industry, which were the first to suffer from the new coronavirus pandemic, found themselves in an unprecedented situation: complete cessation of some businesses due to border closures and self-isolation. For some countries tourism makes up one of the largest shares of GDP and is a key industry, for others, tourism and activities associated with international travel significantly accelerate the pace of economic development. Industry actors need to understand what incentive tools are available now and in the aftermath of the pandemic in order to develop a systematic approach to managing the effects of the pandemic. The purpose of the article is to study and structure incentive measures for the tourism industry in the context of the COVID-19 pandemic. The following methods of scientific knowledge has been used: abstraction, analysis, induction, synthesis. The article substantiates the relevance of the study. Some indicators of the functioning of domestic tourism during a pandemic are considered in comparison with previous periods, in particular, price indices for various types of paid services to the population, the development of collective accommodation facilities in Russia. At the same time, there is a decline in all indicators during the pandemic, which is due to forced quarantine restrictions and the closure of borders in most countries of the world. The most popular measures of state support proposed by the government for the tourism sector are the following: support in obtaining financing, tax incentives, subsidizing operating expenses, subsidies for SMEs (minimum wages), deferral of non-tax payments, consulting and educational support, deferrals and incentives for rent payments, provision of grants and subsidies on a competition, etc. The proposed measures to support tourism in the current environment are new personnel training, assistance in developing a strategy, business development, attracting tourists, assistance in the transition to online, facilitation of activities (tax, financial, regulatory exemptions).