Tourism is among the sectors most affected by the COVID-19 pandemic. According to the United Nations World Tourism Organization, 100% of the world's tourist destinations had introduced temporary travel restrictions in response to the pandemic, 75% of which completely banned international tourism. The EU tourism sector contributes 9.5% of EU gross domestic product, represents 11.2% of jobs in the EU and has almost 3 million businesses, 90% of which are SMEs. Rural entrepreneurship is very important to be saved because mobilizes resources to cover an unsatisfied demand for market, has the ability to create or build something out of nothing, is the process by which value is created from the realization of a unique resource package to use an opportunity Nevertheless the tourism sector faces a series of challenges and in this context most EU member states are introducing economic assistance packages that would also cover tourism sectors too.