Over the last decades, tourism has experienced continuous growth and production diversification as it has become one of the fastest growing economic sectors in the world. Modern tourism is closely linked to development and includes an increasing number of new destinations. This dynamic of transformation is tourism in the key driver of socio-economic progress. The development of tourism is closely linked to the development of entrepreneurship that develops a tourism product. Therefore, the greatest role in tourism is played by entrepreneurs who, with their leadership, visions, beliefs, commitment, experience and skills, influence tourism, have one of the leading roles in the development of the economy of some countries. In the last decade, tourism in Croatia has developed greatly and has become a key part of the economy. As many types of tourism have developed in the world, Croatia has applied new trends that have become one of the world's destinations. Although Croatia has started associating in entrepreneurship in tourism, further investment and development is needed because tourism is a key part of the Croatian economy, and the development of entrepreneurship comes from strengthening only tourism, which affects the development of the country's economy. In Croatia, the gross value added of tourism activities in 2016 amounted to HRK 69,948 million. Gross value added of tourism activities represents 24.01% of the total gross value added in 2016. According to the analysis from 2011 to 2019, the number of arrivals and overnight stays was constantly increasing, however, after the impact of COVID-19 there is a decrease of 70% of arrivals in 2020, which is a very worrying figure considering tourism generates 24.01% of Croatia's GDP