Resumo: As one of the world’s largest industries and one of its fastest growing economic sectors, Tourism has a multitude of impacts, on nation’s lives and on the environment. The impact of local values on tourism development of a country is inevitable. One of the important values associated with world heritage sites are strong elements of history, tradition, spiritual inspiration and politics. Iran, as one of the most historical places in the world, associated with unique architectural and archaeological features that provide a powerful experience for tourists. Local values of Iran could be one of the most effective elements to development of tourism in the country.