The COVID - 19 pandemic is one of the biggest economic crises to date, and the European Union is one of the worst affected part of the world. The economic consequences of this pandemic will be reflected through a recession and a sharp rise in unemployment, and it will take the world many years to recover from this pandemic. In order to reduce the impact of the pandemic on the economy, the Government of the Republic of Croatia has determined a series of measures, especially to help businessmen whose income was reduced due to the pandemic or those who could not work during the pandemic. The measures also included the postponement of the submission of financial statements for 2019, the area of public benefits related to income tax, and additional measures were also aimed at farmers who were allowed to defer payment of obligations. Currently, one of the most affected sectors is tourism. Croatian tourism recorded a positive trend, until the outbreak of the pandemic, when the decline in the number of tourist arrivals compared to the record year of 2019 was lower by 64.2% and a decline in revenue of 54.3%. Tourism has an extremely large function in the economy, and especially for the Croatian economy. Croatia is the country with the largest share of tourism in GDP. Based on the conducted regression analysis, it was established that GDP as a dependent variable depends on the number of overnight stays in tourism.