The Middle East is a region rich in its tourism resources, which has a unique appeal to people all over the world. From the religious perspective, the range of attractions is of great significance to people of the Islamic, Christian and Jewish faiths. Given the enduring nature of the historical and religious attractions offered by tourism in the Holy Land, Palestinian tourism has remained a promising sector, capable of generating demand, output, employment and investment, not with standing the setbacks suffered by this dynamic sector since the Israeli occupation that began in 1967. While the religious and cultural experiences are the predominant focal points in the region particularly in the West Bank, and East Jerusalem. The Israeli occupation over a period of 30 years, obstructed the development and growth of the Palestinian tourism industry. It is hoped that the impact of the 2014 peace process on the Palestinian economy is possible. It is projected that the tourism industry will constitute the backbone of the Palestinian economy. Hence, the need for institution building and infrastructure development of this industry has emerged as a priority.