The world today, especially in the developing countries, is facing many challenges in the field of revitalizing villages and empowering local communities. Sustainable tourism is known as an effective tool in revitalizing and empowering local communities, which can bring changes in the social, economic and environmental systems of rural areas. The purpose of this research is to analyze the role of factors affecting the development of rural tourism in the direction of revitalization and empowerment of local communities in Tarom County. This research is an exploratory and applied study that was conducted with a descriptive-analytical approach. The research method is qualitative, using Grounded Theory and semi-structured interview technique and collecting data from 18 experts, local officials and stakeholders. The interviews were conducted by snowball method and the information was analyzed using MAX-Q-D-A software. Based on the data obtained from the interviews, the four main components affecting this process include social, economic, environmental-physical and institutional-management factors. The findings show that social participation and interaction play a vital role in revitalizing local communities and can help strengthen cultural identity and preserve native heritage. Also, improving infrastructure and investing in tourism will attract tourists and increase local income. In this context, integrated management and transparency in policies have also been proposed as key factors that can contribute to income diversity and greater productivity from natural resources. Finally, this research emphasizes the necessity of economic diversification and the need to adopt comprehensive approaches to ensure sustainable development; So that all stakeholders including the government, local community and the private sector are effectively involved in this process.