Small and medium enterprises (SMEs), play a crucial role in the economy of every destination, particularly in developing countries. However, due to their size, limited resources, cash flow, and restricted access to risk-management tools, SMEs are often significantly impacted by crises. Therefore, gaining a deeper understanding of the resilience strategies they employ during and after a crisis is of paramount significance. The purpose of this study is to identify the resilience strategies utilized by tourism SMEs amidst the COVID-19 crisis in a developing country, Iran. Qualitative data was collected through interviews with tourism SME owners and managers in two phases, conducted in 2020 and 2022. This primary data was supplemented by secondary data collected during the same period. The findings of this study highlight the disproportionate impact of global crises on tourism SMEs in Iran, exacerbating the negative consequences of the country's sanctions-ravaged economy. Through offering insights into the resilience tactics adopted by SMEs, this study aims to provide both theoretical and practical contributions.