The aim of this paper is to provide an insight into the development of luxury tourism in Istria and its impact on the local population, as well as to investigate the attitudes of the local population on this trend. This work also analyses trends in luxury tourism at the world level and their impact on the development of luxury tourism in Istria, and identifies key factors that contribute to the development of luxury tourism in Istria and Rovinj. The following methods are used in the work: compilation method, analysis and synthesis method, induction and deduction method, comparison method when comparing, description method. For the purpose of writing part of the empirical work, primary research was conducted in which 143 respondents, residing in Rovinj and its immediate surroundings, participated. After the generalities themselves, respondents were asked to rate using a Likert scale (1-5) how much they agree with an individual statement in a certain group of indicators of the level of development of luxury tourism in Rovinj. The focus of the research questionnaire was on the elements of the destination, i.e., the city of Rovinj as a luxury tourism destination: ambience and receptive facilities, infrastructure / access to the destination, attractions and originality of experiences, accommodation facilities and facilities, auxiliary services and activities in the destination. Among the respondents who participated in the research conducted for this paper, it turned out that the lowest rating was given to receptive contents. The respondents in this research on the development of elite tourism in Rovinj rated it with a solid three, average rating: 3.12. This means that there are significant opportunities to raise the level of development of luxury tourism in Rovinj, which is a space for practitioners as well, and it contributes to the academic community.