In today's complex societies, urban tourism, in order to achieve a stable balance between the needs of local communities, preserving the environment and improving the quality of life, requires the formation of a strong urban management system with a systemic approach and emphasizing sustainable urban development. If the tourism program is properly reviewed, planned and managed and the natural and cultural environment is considered, it can smooth the conditions for the development of the local economy and the improvement of the quality of life of the citizens. Tourism planning is necessary for sustainability and should protect the resources that tourism depends on. The main goal of the current research is to plan the sustainable development of tourism in metropolises with an income generation approach using descriptive-analytical methods. To achieve this goal, by identifying the strengths and weaknesses as well as the opportunities and threats of different urban tourism areas, ranking and scoring were done based on the SWOT model. And finally, due to the importance of developing the basic strategies of urban tourism development in order to generate income for metropolises, it was identified and addressed. shows that tourism, as the most diverse and largest service activity, is the most important source of income and creating job opportunities for many countries in the world. Tourism is called as the engine of development, and due to its economic and social importance, it is receiving more attention day by day and governments give importance to it, and today it is one of the main and stable bases of the world economy. which can directly and indirectly affect other economic and cultural activities by creating the highest amount of added value.