Tangible and intangible heritage is an indispensable component of rural tourism. Therefore, the development of such a form of tourism is almost impossible without cultural elements. The people and their way of life, the creativity, cultural expression and customs of a place attract tourists as much as its natural beauty. Moreover, culture can be an important factor in the process of destination branding, which is confirmed by numerous examples of destinations that have managed to stand out on the international tourism market thanks to their cultural, historical and similar resources. Therefore, it can be concluded that there is a direct link between rural tourism and cultural tourism as specific forms of tourism. Since rural areas are characterized by depopulation and abandonment of traditional activities, the development of tourism brings economic and social solutions to these areas. The use of culture for tourism purposes, as well as its valorization, saves many traditional elements from oblivion and encourages the younger generation to renew many old crafts and knowledge. On the other hand, new tourism trends indicate an increase in travel to rural destinations, especially during the COVID -19 virus pandemic when tourists are looking for quiet and unpopulated destinations. Against this background, this thesis analyzes the characteristics and significance of rural cultural and historical heritage, the possibilities of its preservation and its valorization for tourism. The aim of the paper was to identify the importance of cultural heritage for the development of tourism in rural areas, to highlight the links between cultural and rural tourism, and to emphasize the need to preserve and protect the cultural and historical values of such areas. Historical methods, analytical methods, descriptive methods and interview methods were used for the study. The contribution of the work manifests itself in the presentation of the proven need for investment in the cultural and historical heritage of rural areas and in the analysis of the current situation through the study of the initiation of tourist boards whose space is rich in cultural resources.