Resumo: The current importance achieved by the tourism sector in Peru begs for an analysis of its close relationship with poverty, since tourist practices are developed in regions with persistent levels of poverty and inequality. The objective of this article is to contribute to the debate on the possibilities of the tourism sector to reduce poverty in poor regions. For this purpose, it analyses two case studies in Peru: Cuzco, in the Southern Andes and Trujillo (La Libertad), in the North coast. An in-depth analysis of tourism activity and its socioeconomic impact in each region is carried out based on secondary data from official sources, Findings draw attention to the difficulties that these regions have in making the benefits of tourist activity have a positive impact on the local population.