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The aim of the study is to determine the benefits of transforming a destination into smart destination (SD) to restart tourism after the COVID-19 outbreak, to match the dimensions of SD with restarting strategies, and to make conceptual inferences to serve this. For this purpose, two reports published by the World Tourism Organization (WTO) in 2020 were examined: Priorities for Tourism Recovery and Global Guidelines to Restart Tourism. Then, the contents of these reports and the dimensions of SDs were matched and a guiding model for tourism decision-makers was developed.