The COVID-19 epidemic has caused unprecedented impacts on the travel and tourism industry. The current study traced the impacts of COVID-19 on tourism in Iran using an “Impact Pathway (IP)” approach to identify impacts and possible mitigation strategies. The results illustrate two main impact pathways: negative impacts along the economic-institutional and socio-cultural dimensions, and positive impacts along the physical-environmental dimension. Using SWOT (strengths, weaknesses, opportunities, and threats) and ANP (analytic network process) models, we identified defensive and review strategies as optimal for increasing resilience against the impacts of COVID-19. These strategies control the threats and weaknesses of negative impacts and enhance the opportunities and strengths emerging from the COVID-19 pandemic for tourism. We use this information to identify optimal strategies for dealing with the impacts of this crisis on tourism. Most prominently among them is the development of an integrated management system that improves the coordination of the response of local government to crisis and that better orchestrates the combined efforts and integration of non-governmental organizations.