The current research investigates the role of free zones in the development of tourism. For this reason, it firstly studies the tourism status in the World, Iran and the Kish Island, illustrates the history, goals and functions of the free zones and investigates the pros and cons of free zones in the development of tourism. A documentary and library research method was used to conduct this survey. The results implied that free zones, particularly Kish, can attract tourists to satisfy the economic goals as it has mentioned in the Law of Free Zones and the National Economic, Social and Cultural Plan. Each of these zones has unique characteristics which are suitable for the achievement of these goals. Establishment of international exhibitions, sport stadiums, theater halls, modern cinemas, equipped hotels, shopping malls, and hospitals and health centers can be considered by the managers in this island.