This paper deals with religious heritage as a resource and development possibilities of religious tourism in the Republic of Croatia. Religious tourism in Croatia has great potential. However, it is still not fully built as an integral part of the national tourist product. In our area there is a close link between religious, cultural and historical heritage through national history. Most of the resources of religious heritage belong to the Catholic Church that governs them, but are of great interest to other government institutions. There is a great lack of co-operation between the state, the public administration bodies, state institutions and the Church in the management of the goods and the lack of a common approach to interpretation. Religious facilities and practices have been presented as potentials for the development of religious tourism. Especially important examples of successful realization in tourism are the Sanctuary of Marija Bistrica, transformation into heritage institutions such as the Pustinja Blaca or examples of the development of new products that testify on the dynamics of heritage itself.