This article outlines the stages of tourism development in Georgia before and after its independence. The emphasis is on the transformations in this economic field in the wake of four major highlighted turning points - I) during the Soviet era, II) after the beginning of independence, III) during reform acceleration and IV) as part of the focus on new markets. Research on changes in tourism development has been carried out in several directions. In this regard, the article outlines the structure of tourism by analysing the primary actors participating in it and the reforms that have occurred. Furthermore, the sector’s scale was determined according to various indicators, including the amount of tourism infrastructure and number of destinations, accommodation units and visitors. Additionally, this article will shed light on the objective of tourism development and its significance outside of the industry. Using this approach, we will be able to reveal the insights of each time period and uncover similarities and differences based on their comparison. A thorough examination of these topics will be conducted using a variety of sources, including official documents, publications concentrating on the study periods, and statistics.